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TMI Blog2016 (7) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... hivadass, Advocate) JUDGMENT The present appeal is directed against the order dated 1.5.2015 passed by the Tribunal whereby, for the reasons recorded in the order, has dismissed the appeal of the Revenue. 2. We have heard Mr. B. Pramod, CGSC for the appellant and Mr. G. Shivadass, learned counsel for the respondent. The contention raised on behalf of the appellant was that, whether the require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ta considered the circular and found that rules cannot be amended by the Circular and the learned counsel submitted that the matter is carried before the Apex Court and the same is to be listed for hearing. He therefore submitted that this Court may consider the matter. 5. It is hardly required to be stated that judicial scrutiny in the present appeal is limited to substantial questions of law an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s till the delivery of the goods at the purchaser's door step., (ii) seller bearing the risk of or loss or damage to the goods during transit to the destination and, (iii) freight charges to be integral part of the price of the goods. 7. Therefore, aforesaid shows finding of fa ct arrived at by the appellate authority that the respondent satisfied of the conditions of the circular. 8. It app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the decision of Calcutta High Court or the matter is carried before Apex Court against the decision of the Calcutta High Court, one can say that any assessee/party may agitate binding effect of the circular but it would not lie in the mouth of the Department-appellant herein to contend that the circular is not binding. Under the circumstances, we do not find that merely because the matter i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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