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TMI Blog2012 (6) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... e cases where the customers are at Mumbai, Hyderabad, Nagpur etc., the goods were transported at the request of the buyer at the railway station at Kolhapur for further transportation and such charges are separately recovered from the customers - Decided against Revenue. - E/2279/2004 - A/616/2012-WZB/C-II(EB) - Dated:- 13-6-2012 - Shri S.S. Kang and Sahab Singh, JJ. Shri A.K. Prabhakar, Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. I have carefully gone through the records of the case and submissions made by the appellants. The issue to be decided in the present case is whether the transportation charges recovered separately under debit notes and not reflected in the invoices are required to be added in the assessable value. It is seen that the adjudicating authority has confirmed the demand for contravention of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave contended that the charges recovered by way of debit notes were actual transportation charges and the adjudicating authority has not disputed the same. Therefore the Order-in-Original is not sustainable. 5. In view of the above discussion, Order-in-Original is set aside and appeal is allowed. 5. The case of the Revenue is that as per the purchase order, the respondents were required to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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