2009 (3) TMI 852

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..... a Wadhwa, Member (J)]. Being aggrieved with the order passed by Commissioner (Appeals), vide which he has allowed the assessee s appeal, Revenue has filed the present appeal. We have heard Shri Dr. M.K. Rajak, learned S.D.R., appearing for the Revenue and Shri J.C. Patel, learned advocate, appearing for the respondent. 2. The issue involved is as to whether the freight and transportation c .....

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..... the assessable value of the goods there was no logic for including the freight, for return of the cylinders. Such return of the empty cylinders has no connection with the manufacturing activities or with the final product manufactured by the assessee. As the issue stands decided by the Tribunal, we do not find any merits in the Revenue s appeal and accordingly reject the same. (Pronounced in Cou .....

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