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TMI Blog2011 (5) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... in the assessable value of Tex yarn cleared by them - respondents have not claimed any separate deduction on account of transportation and octroi – Held that:- Revenue in their appeal memo, has nowhere contended that the such transportation charges were never incurred by the respondent and such octroi charges were never paid by them. The onus to rebut the appellant’s plea that such expense on cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by Commissioner (Appeals), vide which he has set aside the order of lower authority confirming duty of Rs. 4,19,235/- (Rupees Four Lakhs, Nineteen Thousand, Two Hundred and Thirty Five Only) along with confirmation of interest and imposition of penalty, Revenue has filed the present appeal. We have heard Shri S.K. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondent stand accepted by the Commissioner (Appeals). Hence, the present appeal. 3. On going through the order passed by Commissioner(Appeals), we note that admittedly the respondents have not claimed any separate deduction on account of transportation and octroi. The appellate authority by holding that such expenses are towards transportation and octroi, have held that the same are p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant s plea that such expense on clearance, freight and octroi was on the Revenue, by production of evidence to the contrary, inasmuch as it was they, who were making the allegations. As such, we find no infirmity in the view adopted by the Commissioner (Appeals). 4. Apart from the above, we note that the demand relates to the period 18-1-96 to 1997, whereas the Show Cause Notice was issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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