2017 (1) TMI 1407

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....nt : J. Shankarraman, Advocate For the Respondent : S. Nagalingam, AC (AR) ORDER D. N. Panda (Judicial Member) There is no dispute that the goods were cleared by the manufacturer to its consignment agent at a different place and there is no dispute on the valuation of such goods. But the only dispute is that freight realized from the buyers at the consignment agents depot was not inclu....