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TMI Blog2002 (8) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice that was issued to the appellant resulted in confirmation of the demand of Rs. 12,24,492/- on the ground that freight expenses from appellant's factory to the buyers place were includible in the assessable value. In addition to confirmation of demand, penalty of the like amount was also imposed on the appellant and interest was also held payable. In appeal, the Commissioner of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant had not deposited the amount. In view thereof the Tribunal directed that the appeal was not properly constituted and directed it to be struck off the register. 3. The appellant filed an application for restoration. When the said application came up, it was represented on behalf of the Revenue that in the meanwhile the appeal of the Revenue filed against the order of the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenge was not only to the penalty but to the entire order including the order of the Commissioner confirming the demand and holding that the freight expenses of the appellant's factory to the buyers factory are includible in the assessable value. The restricted question which was the subject matter of the appeal of the Revenue, under these circumstances, cannot result in the dismissal of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of merger.
6. Under the aforesaid circumstances, we would set aside the impugned order and restore the appeal filed by the appellant against the order of Commissioner (Appeals) dated 8th August, 2000 to the file of the Tribunal to be decided on merits in accordance with law. The appeal is allowed on these terms leaving the parties to bear their own costs. X X X X Extracts X X X X X X X X Extracts X X X X
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