2007 (5) TMI 501

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..... or the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. Shri S.K. Bagaria. ld. Advocate appearing for the Appellants states that the impugned order has been passed adding Rs. 44/- per Kilolitre to the assessable value in respect of the entire clearance during the period 11-7-2000 to 31-3-2005 which includes clearance of petroleum products within Free De .....

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..... e regarding which has been given to the Adjudicating Commissioner. Shri Bagaria states that according to Valuation Rules in force during the impugned period the actual cost of transportation/equalized freight is allowed to be deducted from the assessable value. The deduction claimed by the Appellants being only Rs. 44/- is much below the actual cost of Rs. 65/-. Hence he states that the amount of .....

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