ORDER
Shri C.N.B. Nair
1. These Rectification of Mistake Application are in respect of Order Nos. A-503,504/Cal/2000 dated 1.5.2000. The appellants point out that one of the issue raised in the appeal, namely, addition of stockyard charges, has not been dealt with in the order. We have perused the order and heard both sides. Rectification of Mistake Applications are allowed and the matter taken up hearing.
2. Revenue’s plea is that an amount of Rs.370 per M.T. which was charged as stockyard charges should form part of the assessable value. This contention of the Revenue was rejected by the Commissioner (Appeals) holding that in the case of delivery made from the places other than factory gate, deduction is to be allowed in respect of additional cost incurred for delivery. In the present case an amount of Rs.370/- was charged only in respect of delivery of the materials from the assessee’s stockyard which was located away from the factory premises. The submission made in the appeal before this Tribunal was that the stockyard must be treated as commission agent. There is no basis to the submission that the stockyard is a commission agent. Stockyard is the appellants’ own premises and there was no agent involved. Therefore, we find no merit in the appeals of the Revenue on this issue also. Accordingly, we find no reason to vary the find order No.A-503,504/Cal/2000 dated 1.5.2000 already passed.
Dictated and pronounced in the open Court.