2014 (6) TMI 754

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent. ORDER The short issue involved in the present appeal of the Revenue is as to whether freight charges, which were collected separately as "to and fro" rate are required to be added in the assessable value of the explosives manufactured by the respondent. Commissioner (Appeals) has set aside the demand of Rs. 1,09,633/- raised and confirmed against the respondent, by following ....