2019 (2) TMI 1419

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..... not verified whether the freight element is included in the assessable value, therefore, the matter needs to be reconsidered by the adjudicating authority - appeal allowed by way of remand. - Appeal No. E/11101/2018-SM - A/10138/2019 - Dated:- 11-1-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For Appellant: Ms. Ruhi Jhola (Advocate) For Respondent: Shri. S.N. Gohil (A.R.) ORDER .....

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..... the lower authority. 3. Sh. S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of impugned order. 4. After considering the submission made by both the sides and perusal of the records, I find that there is a development by way of Board Circular No. 1065/4/18-Cx dated 08.06.2018, the adjudicating authority has also not verified whether the freight e .....

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