2002 (7) TMI 746

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..... r the Respondent. [Order per : P.S. Bajaj, Member (J)]. The above captioned appeals have been preferred against the common order-in-appeal dated 18-4-2001 vide which the Commissioner (Appeals) has affirmed the Order-in-Original passed by the Deputy Commissioner disallowing the exclusion of freight and insurance charges from the assessable value of the goods cleared by the appellants duri .....

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..... Commissioner who adjudicated the show cause notice confirmed the demand through the Order-in-Original and those orders had been affirmed by the Commissioner (Appeals), through the common Order-in-Appeal. 3. The issue as to whether freight and insurance charges collected by the appellants from the buyers were to be added in the assessable value or not, already stands decided in their favour by th .....

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