2014 (6) TMI 819

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....Vice-President and P.K. Jain, Member (T) Shri Navneet, Additional Commissioner (AR), for the Appellant. Ms. Anjali Hirawat, Advocate, for the Respondent. ORDER Heard both sides. The Revenue filed these appeals against the common impugned order passed by the Commissioner (Appeals). 2. The brief facts of the case are that the respondents are engaged in the manufacture of plastic ....

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....se appeals on the ground that as the respondents are not mentioning the freight charges separately in the invoice under which the goods were cleared, therefore, as per the provisions of Rule 5 of the Valuation Rules, the amount recovered as freight is to be added to the assessable value of the goods. The contention of the respondents is that the respondents are clearing the goods at the factory ga....