2014 (4) TMI 228

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..... thority, on perusal of the sample invoice, came to the conclusion that the invoice did indicate the freight charges and, therefore, the adjudicating authority was in error - Matter already remanded back - Rectification denied. - Appeal No.E/3477/2004 - - - Dated:- 17-2-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri Bharat Raichandani, Adv. For the Respond .....

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..... enue against the lower authorities order be rejected. 3. We have carefully gone through the records of the case once again. The adjudicating authority in his order has observed that the appellant did not mention the freight charges in the invoices issued and raised debit notes on the buyer of the goods. In appeal, the lower appellate authority, on perusal of the sample invoice, came to the conc .....

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..... re, the matter has to be determined afresh by taking into account the terms of purchase and sale in respect of the various transactions involved. 4. We do not find any error in the order passed by us as pointed out by the learned counsel. We have made the observations after perusing the invoices and we have remanded the matter back to the adjudicating authority for considering the factual matr .....

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