2010 (6) TMI 31

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..... e Act, 1994. Held that- set aside the impugned order insofar as it disallows the claim for abatement and remit the case to the adjudicating authority for considering the documentary evidence produced by the assessees and passing fresh orders after extending a reasonable opportunity to the assessees of being heard in their defence. The appeal is thus allowed by way of remand. - ST/217/2009 - - - D .....

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..... s clear that before the adjudicating authority, the assessees did not dispute their tax liability. I, therefore, uphold the demand. 3. However, as regards the plea of benefit of abatement of transportation charges, I find that the invoices which were the documents relied upon by the Department for raising the demand clearly show the transportation charges separately and therefore as per Board's .....

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