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TMI Blog2007 (10) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... Bharathi, Advocate, for the Appellant. Shri T.C. Rajadas, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we are of the view that the appeals can be disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. The dispute in these appeals is with regard to valuation of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show-cause notices issued by the department on this basis came to be adjudicated upon in favour of the Revenue and, accordingly, differential duty was demanded with interest thereon by the original authority. The appeals preferred by the assessee against the orders of the original authority were rejected by the Commissioner (Appeals). The present appeals before us are against the appellate Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. v. Commissioner - 1997 (94) E.L.T. 13 (S.C.). Ld. SDR has made an endeavour to distinguish the present case from the cases cited by ld. counsel. He has also sought to rely on the apex court s judgment in Prabhat Zarda Factory Ltd. v. CCE - 2002 (146) E.L.T. 497 (S.C.). We have perused this judgment of the Apex Court. We find that, in that case, it was admitted by the assessee that freight a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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