2007 (8) TMI 627

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..... Dave, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Cornmissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides, we find that a dispute arose between the Revenue and respondents as regards the inclusion of agents commission, credit charges and bank charges in the assessable value of the .....

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..... t was accepted by Commissioner (Appeals), which is impugned order before us. 3. Relevant para No. 7 of the Commissioner (Appeal)'s order is reproduced below : I have carefully gone through the facts of the case on record and submission of the appellant. I find that the issue pertains to admissibility of deduction i.e. agents commission, credit charges and bank charges from assessable value .....

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..... (S.C.), has held that orders passed by Collector (Appeals) and Tribunal binding on all adjudicating and appellate authorities within their respective jurisdiction. 4. After going through the above and in the background of the case, we find no infirmity in the view taken by the Commissioner (Appeals). Accordingly, appeal filed by the Revenue is rejected. (Dictated and pronounced in Court)

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