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TMI Blog2015 (3) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate For The Respondent : M.S. Negi, A.R ORDER Justice G. Raghuram, President Heard the Counsel for the appellant and the ld. A.R. for Respondent/Revenue. At the stage of considering the stay application, since the issue in the appeal is agreed to be covered by the decision of this Tribunal, in favour of the assessee we take up the substantive appeal and dispose of the same after waiving p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igible freight was included in the value of the finished goods and, the assessee alleged to have irregularly remitted excise duty from the PLA account on such value of the cleared goods and thereafter to have claimed refund under Notification No.56/2002-CE. 4. After due process, the Additional Commissioner dropped the proceedings by recording the finding that purchase orders do not mention freigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusion is predicated on no analysis of the evidence on record nor adverts to the clear finding recorded by the Primary authority in para 4.4 of the primary order. It is axiomatic that a conclusion to be valid should be the culmination of a process of appreciation of the transactional documents and analysis of the relevant factual matrix and the applicable legal regime. As pointed by the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst Flexipack Corporation vs. C.C.E. & S.T., J & K clearly spelt out and concluded that where an assessee was required to pay duty on FOR price which would include the element of freight from the factory gate to the customers premises, the provisions of Section 4(3)(c) would apply, to identify the place of removal as the place of delivery to the customers place on FOR price of the transaction. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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