2015 (10) TMI 2594

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..... and examination of documents, I deem it fit to set aside the impugned order and remand the matter to the original adjudicating authority for fresh decision - matter on remand - appeal disposed off. - E/25156/2013-SM, E/25157/2013-SM - Final Order No. 22031-22032 / 2015 - Dated:- 9-10-2015 - Smt. Archana Wadhwa, Judicial Member For the Appellant : Shri Raghavendra, Advocate For the Re .....

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..... s on FOR basis, they concluded that the appellants have not fulfilled the three conditions of the said circular. The said conditions are to the effect that the assessee continues to remain the owner of the goods, the freight expenses have been borne by him and the freight is a part of assessable value. 2. Learned advocate appearing for the appellant submits that their sales are on FOR basis is .....

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