2010 (7) TMI 545

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..... R, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)].  - Heard the learned advocate for the appellants and the learned DR for the respondent. 2. This appeal arises from the order dated 24-12-2009 passed by the Commissioner (Appeals), Meerut. By the impugned order, the appeal filed by the appellants against the order of the adjudicating authority has been dismi .....

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..... any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, including, but not limited to, any amount charged for, or to make provision for, advertising or publicity, marketing and selling organization expenses, storage, outward handling, servicing, warranty, commission or .....

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..... e transportation of the goods from one depot to another, can be disallowed for deduction while ascertaining the assessable value of such goods. The finding in that regard arrived at by both the authorities below is clearly unsustainable and is liable to be set aside and the matter remanded to the adjudicating authority to finalize the assessable value after deducting the said amount disallowed und .....

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