2023 (9) TMI 920

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..... claims that their agreement with My Home Industries Ltd., specifies that they would be reimbursing the loading and unloading charges. He further submits that the invoices raised by them towards loading and unloading charges are purely on account of reimbursement. In the interest of justice, the Appellant should be given an opportunity to produce all the relevant documents before the Adjudicating A .....

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..... ieved, the Appellant is before the Tribunal. 2. Learned Consultant submits that loading charges and unloading charges are basically incurred by the Appellant and subsequently they are reimbursed by the Principal. The Agreement entered into with the Principal and reimbursable invoices raised by them on the Principal would clarify this issue. He relies on the case law of Union of India & ANR Vs M/s .....

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..... the invoices raised by them towards loading and unloading charges are purely on account of reimbursement. I feel that in the interest of justice, the Appellant should be given an opportunity to produce all the relevant documents before the Adjudicating Authority to canvass these submissions. Accordingly, I remand the matter to the Adjudicating Authority. 5. He will follow the principles of natur .....

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