2012 (5) TMI 538

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..... ounsel for the respondent also relied upon the decision of this Tribunal in the case of Rolex Rings Pvt. Ltd. [2008 (2) TMI 770 - CESTAT, AHMEDABAD] and MTR Foods Ltd. [2011 (1) TMI 143 - CESTAT, BANGALORE]. I find that all the Tribunal decisions cited are applicable to the facts of this case and the Board’s circular as observed by the appellate authority also supports the case of the respondent - .....

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..... rred at the said place. Further, he also relies upon the Tribunal s decision in the case of Adani Pharma Chem Pvt. Ltd. 2008 (12) STR 593 (Tri. Ahmd.) wherein it was held that in cases where export is on FOB/CIS basis, the place of removal is the port. Revenue is in appeal against this decision. 2. Ld. A.R. on behalf of Revenue submitted that it is the contention of the department that CHA servi .....

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