2001 (12) TMI 654

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..... e Respondent. [Order per : V.K. Agrawal, Member (T)]. Shri D. Jha, ld. Consultant submitted that the Appellate Tribunal vide Final Order No. 53/94A, dated 21-2-94 remanded their appeal to the Commissioner for re-adjudication to determine the assessable value as indicated in the order; that the Commissioner while re-adjudicating the matter has again included the rental charges for the con .....

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..... e considered the submissions of both sides. We find that the Appellate Tribunal in the earlier Final Order dated 22-9-94 has recorded the submissions made by the appellants wherein the details of advertisement charges and the amount collected on account of rental was mentioned. No doubt, the burden is on the appellants to give documentary evidence to the effect that the amount taken into considera .....

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