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TMI Blog2017 (7) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is filed by Revenue against Order-in-Appeal No.01/Cus/Alld./2013 dated 13.05.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Allahabad. 2. The brief facts of the case are that the Respondent - M/s Agarwal Associates during the period from 03.05.2012 to 31.05.2012 filed 31 Shipping Bills at L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have already included freight @ Rs. 320/- per MT for transportation of export goods from Gorakhpur to Land Customs Station, Barhni and that they had purchased export goods from M/s Gallant Ispat Ltd., Gorakhpur on principal to principal bas is and the cost of transportation from mines to Gorakhpur was already included in the price that was charged by M/s Gallant Ispat Ltd., Gorakhpur from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Iron Ore Fines were sold to respondent and that the report by C.A. indicated that freight charges @ Rs. 1500/- per MT incurred to transport Iron Ore from Orissa to Gorakhpur was taken into account of M/s Gallant Ispat Ltd., Gorakhpur and shown in Balance Sheet while calculating profit or loss in the Profit & Loss Account. He, further, held that financial transaction of transportation Iron Ore/Iro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the said order Revenue is in appeal before this Tribunal. 3. Heard the ld. D. R., who has taken us through the grounds of appeal. 4. Heard the ld. Counsel, Shri Amit Awasthi, for the respondent who has brought to our notice that the ground No. 4 in the grounds of appeal which is the main grounds of appeal was one which is already adjudicated upon by ld. Commissioner (Appeals) and urged tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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