2014 (4) TMI 2

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..... of FOR sales - Held that:- Prima facie case not in favour of assessee - Conditional stay granted. - E/4116/2012 , E/4117/2012 - Order No. MO/55753-55754/2013 - Dated:- 24-1-2013 - Smt. Archana Wadhwa and Shri Sahab Singh, JJ. For the Appellant: Shri Joy Kumar, Advocate For the Respondent: Shri M.S. Negi, D.R. ORDER Per Archana Wadhwa : The delay in filing the present appeal .....

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..... h as the place of removal gets extended to the buyers premises on account of FOR sales. 5. Ld. Advocate has not been able to produce any decision supporting his stand on the issue. Ld. DR has shown us boards circular and 35B orders indicating that the freight charges incurred up to the place of removal are required to be added in the assessable value. As such, we are of the view that the appell .....

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