2018 (6) TMI 1428

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..... P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri S. Ananthan, Shri G. Prahlad, Advocates for the Assesses. Shri P. S. Reddy, Assistant Commissioner (AR) for the Revenue. [Order per: M.V. Ravindran] These two appeals are raising a common question of law, hence are being disposed of by a common order. 2. Appeal No. ST/592/2009 is filed by the Revenue against Order-in-Appeal No. 27/2009....

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....t holders during the course of the business. 5. In our considered view, the claim of the assesses that the amount sought to be included in value is P& T Charges, is not disputed by the Lower Authorities nor is it disputed that such postal charges were recovered from their customer/account holders on actual basis. On this factual matrix, we find that the issue is no more res integra. The claim o....