2014 (12) TMI 491

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..... consigned indicate that the consignee is the buyer and the freight is “to pay basis”. Therefore, we are of the view that the conclusion draw by the lower appellate authority cannot be faulted. - Decided against Revenue. - Appeal No.E/3556/04 - - - Dated:- 9-5-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri Ahibaran, Addl Comm (AR) For the Respondent : Shri .....

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..... ses and therefore, the impugned order is not sustainable in law. 3. The learned Counsel appearing for the respondent on the other hand submits that the appellant cleared the goods from the factory and in the lorry receipts, the consignee is shown as buyer and the freight is to pay basis . Merely because the appellant recovered the cost of insurance as they insured the goods, it does not mean t .....

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