2002 (7) TMI 480

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..... This appeal of the Revenue was argued by Shri Jain. Respondents were not present in spite of notice. 2. The respondents manufacture computers. The dispute was on the valuation thereof. The assessees had not justified the deduction on account of freight by producing proof of actual freight paid. The Assistant Commissioner therefore disallowed the deduction. The Commissioner (Appeals) accept th .....

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..... the application software was not includible. The contest is on the ground that the Commissioner (Appeals) had accepted the claim of the assessees without insisting on any proof. We find that he found substantial force in the submission of the assessees. Although the order does not show whether any proof was shown to the Commissioner (Appeals) we find that the appellant Commissioner also does not .....

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