2026 (2) TMI 832

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....ndra Vikram Singh For the Appellant : Shri Saurabh Dixit, Advocate For the Respondent : Shri Mihir G Rayka, Assistant Commissioner (AR) ORDER SOMESH ARORA: During audit of the records of M/s Associated Power Structure Pvt Ltd, Vadodara (appellant in this case), it was observed that the appellant had collected certain amounts under the head "freight" from their buyers during the peri....

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....ppellant filed appeal before the Commissioner (Appeals) who vide impugned order dated 12.11.2018 upheld the order of the lower authority and rejected the appeal. Hence, the present appeal. 2. Leaned Advocate states that in their own case reported in 2024 (12) TMI 403 CESTAT-Ahmedabad, issue has been decided in their favour. The issue involved in the present appeal is whether the freight charges....