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TMI Blog2012 (5) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri R.Srova, A.R.: for the Revenue. Per: Mr.B.S.V. Murthy: During the course of scrutiny of the financial records of the assessee, it was noticed that the assessee had collected extra amount in the name of Majuri (labour charges) and the Octroi from their customers during the year 2003-2004 and 2004-2005. These amounts were collected separately and not included in the assessable v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id the octroi on finished goods. He requested that the matter may be remanded to original authority so that they get another opportunity to convince the Revenue that the octroi charges collected from the customers had actually been paid to the Surat Municipal Corporation towards octroi and was towards finished goods. 3. As regards the labour charges, he submits that this amount is not collecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Khatu and Tempo Kharch Khatu , wherein he also states that he had seen both the accounts. The combined reading of both the paragraphs would show that the adjudicating authority has committed a mistake in considering the tempo expenditure account instead of labour charge account . Ld.Counsel submitted that they will be able to show the documents and records to the original authority that the labou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re account and from the records, it appears that he has considered tempo expenditure account instead of labour charge account . The Commissioner (Appeals) has relied upon the decisions of the original authority. 6. Under these circumstances, I find myself in agreement with the submissions made by the ld.Counsel that the matter should be remanded to original authority, so that the appellant get ..... X X X X Extracts X X X X X X X X Extracts X X X X
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