2018 (8) TMI 1664

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....Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants who are engaged in manufacture of Ibuprofen and its derivatives were issued show cause notice dated 20.2.2008 alleging that they have not included in the handling charges in the assessable value while clearing the final products. After due process of law, the original authority confi....

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....mmissioner (Appeals) also. The show cause notice as well as the orders has been passed by the authorities below on assumptions and presumptions. Merely because the credit note was issued to the appellant as charges reimbursed by the buyer M/s. J.B. Khokhani (consignment agent), the department has assumed that these are handling charges and has to be included in the assessable value. There is no ev....

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.... has been raised in para 4 of the show cause notice alleging that the appellant has received additional consideration in the form of handling charges and that such amount has to be included in the assessable value. However, on perusal of the order in original as well as the impugned order, we find that the authorities below have categorically held that such charges are nothing but transportation c....