1977 (11) TMI 64

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.... of India have considered the points raised by the petitioners in their revision applications, and have examined the records of the case. An opportunity of personal hearing before the Bench was also granted but the petitioners did not avail of the same. 3. Regarding the revision application in F. No. 195/612/72-CX. V against order-in-appeal in appeal No. 230/MP/71, dated 11-11-1971, Government ob....

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....ve's expenses at the destination, recutting charges, service charges etc. These charges were however not indicated separately nor were identifiable inasmuch as one could not say with certainty how much could be attributed to a particular head. Since the invoices of the relevant period do not show the difference in price on account of factors contended by the petitioners deductions on account of th....