2003 (12) TMI 413

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..... ha, President]. This is an appeal at the instance of the assessee challenging the Order dated 4-3-2003 passed by the Commissioner (Appeals). The proceedings arise out of an order of remand. Final Order was passed by this Tribunal under Final Order No. 443/99-A, dated 9-4-1999. Under the above order the Tribunal had directed the adjudicating authority to consider two issues, one relating to t .....

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..... ratio of the above decision cannot be applied in the present case since Supreme Court has not examined the issue from the point of view of the lessor amount received from the buyer on account of the transit loss. We reject this contention. The ratio of the decision of the Supreme Court is that any such transport loss will not affect the liability to the excise duty on the assessee. We, therefore, .....

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..... resent case. Those were cases where expenses were incurred after the sale has taken place. Admittedly there is no factory gate sale in the facts of the present case. We, therefore, hold that the Commissioner (Appeals) has correctly applied the ratio of the two decisions of the Supreme Court mentioned above for rejecting the claim under C F. 5. In the light of the above, we find no merit in the .....

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