2006 (6) TMI 47

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.... of Commissioner (Appeals) who had after going through material on record found as follows: "Issue involved in the present appeal is regarding addition of 2% service charges being recovered from wholesales/retailer by M/s. Larsen & Toubro Ltd., sole distributor for appellant's goods, in the assessable value of clearance mode for captive consumption and to M/s. Larsen & Toubro Ltd., in their fac....

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....dditional amount from M/s. Larsen & Toubro Ltd." and there after relying upon the decision of this tribunal in the case of Xerographers Ltd. vs. CCE -1999(108) ELT 372 allowed the appeals against the order of the lower authority and setting aside that order. 2. Revenue is aggrieved, on the grounds, that the findings of the Commissioner (Appeals) to the fact there is no flow back in the trans....