2003 (3) TMI 393

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..... wri Shankar, Member (T)]. Appeal taken up for disposal with consent, after waiving deposit. 2. In the order impugned in this appeal, the Commissioner has held that the place of removal of the motor vehicles manufactured by the appellant in its factory at Nashik and sold to departments of Government of India was the premises of the buyers who received these vehicles and therefore the charge .....

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..... moval is the buyer s premises. The Commissioner has relied upon the decision of the Tribunal in Escorts JCB Ltd. v. CCE [2000 (118) E.L.T. 650 (T) = 1999 (35) RLT 9], the correctness of which has been upheld by the Larger Bench in Prabhat Zarda Factory - 2000 (119) E.L.T. 191. 3. The decision of the Tribunal in Escorts JCB Ltd. has been set aside on appeal by the Supreme Court in its judgment re .....

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