2007 (8) TMI 137

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..... two distinct period for valuation purpose – Valuation of appellant accepted and demand set aside - E/373/2005 - 935/2007 - Dated:- 9-8-2007 - [Order per : S.L. Peeran, Member (J) (Oral)]. - This Revenue appeal arises from Order-in-Appeal No. 13/2005-C.E., dated 14-2-2005 passed by the Commissioner (A) dismissing the Revenue's appeal and upholding the Order-in-Original No. 64/2000, .....

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..... the factory. Therefore, he found that they were not in the nature of C F charges and hence, they are entitled for abatement. 3. Heard learned JDR and counsel in the matter. 4. We have found that the issue is covered in assessee's favour in terms of Apex Court judgment rendered in the case of C.C. C.E. v. Sujata Textiles Mills Ltd. (supra). The issue pertaining to loading and unloading char .....

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