2019 (2) TMI 343

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, we proceed to decide the appeal itself with the help of learned AR and on going through the impugned order. 2. The disputed issue is as to whether the expenses incurred by the assessee on loading, unloading, margin money etc. would form part of the value .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ate has be considered from the date of the audit, in which case the demand would fall within the limitation period. Accordingly, he upheld the demand along with imposition of penalty. 4. We note that period involved is 2007-08 to 2011-12 and the show cause notice stands issued in July 2013 i.e. by invoking longer period. Further all the relevant figures were duly reflected by the appellant in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X