2002 (3) TMI 692

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..... : Justice K.K. Usha, President]. These appeals have been filed by the assessee against the order passed by Commissioner of Customs and Central Excise (Appeals) vide Order-in-Appeal Nos. 504-505(KDT) CE/JPR-I(262-263) 2001, dated 17-7-2001. Under the impugned order the Commissioner (Appeals) has upheld the order passed by the adjudicating authority confirming a demand of Central Excise duty a .....

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..... e sale is alleged to have taken place. Merely for the reason that the assessee is collecting an amount of Re. l/- per Kg. towards freight, handling charges, etc., would not go to show that the sale has not taken place at the factory gate as claimed by the assessee but at the so called depot in Delhi, as alleged by the Revenue. 3. We are, therefore, inclined to set aside the impugned order only f .....

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