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TMI Blog2011 (8) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Case remanded back to verify these charges are separately shown or not as claimed by the appellants. - E/357/04-Mum - - - Dated:- 9-8-2011 - Mr Ashok Jindal, Mr. Sahab Singh, JJ. Appearance Shri T.C.Nair, Advocate for Appellant Shri Y.K.Agarwal, SDR for Respondent Per : Sahab Singh This is an appeal filed by the appellants against the Order-in-Appeal passed by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s required under Rule 173C read with Section 4 of Central Excise Act, 1944, (iv) determine correct duty as required under Rule 173F of Central Excise Rules, 1944. These show-cause notices were confirmed by the Asstt.Commissioner vide his Order-in-Original dated 29.9.1998. Aggrieved by the said order, the assessee preferred an appeal before the Commissioner (Appeals) who vide Order-in-Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether octroi, transport and unloading charges are included in the landed cost of raw material which received by the appellants. He further submitted that the assessee had clearly mentioned in the Annexure-A of Annexure.II that landed cost of raw material is inclusive of octroi and transport charges.He further stated that the department has inflated the assessable value by adding 2.75% of the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the assessable value of yarn manufactured by the appellants.The appellant in Annexure-A has shown octroi, transport charges and manufacturing expenses are claimed to be inclusive in the cost of raw materials and in one of the Annexure these charges i.e. octroi, and transport charges are shown separately. Revenue's contention is that they have issued the demand only in those cases where assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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