2010 (3) TMI 1265

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....from the order dated 14th September, 2004 passed by the Commissioner (Appeals), Jaipur. The said appeal before the Commissioner (Appeals) was filed by the respondents against the order dated 04.09.2002 whereby the respondents were directed to deposit the amount which they had collected as freight/insurance charges in excess to actual expenses incurred on account of transportation/insurance from ti....

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....ndings in the proceedings of finalization of provisional assessment. Obviously, therefore, it was necessary for the Commissioner (Appeals) to consider this aspect before deciding the matter before him. The same having not been considered, the impugned order is liable to be set aside and the matter is remanded to the Commissioner (Appeals) to decide the same afresh in accordance with the provisions....