9911796707
TMI Blog2017 (5) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... when all the goods manufactured by a manufacturer are sold only through depots and since in the present case all the goods are not sold through depot, therefore, the order passed by ld. Commissioner (Appeals) may be set aside - Held that: - some of the goods were sold by the appellant at the factory gate - provisions of Rule 7, were not applicable in the present case - appeal allowed - decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the factory gate and on the basis of actual consideration received the assessment was finalized. In respect of provisional assessment for the period from 01/04/2005 to 31/03/2006 finalization was ordered through Orders-in-Original No. 180-181/ Provisional-Assessment/JPL/2008 dated 14/08/2008, Finalization of Provisional Assessment for the period from 01/04/2005 to 31/03/2006, was through Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place i.e. the place of consignment agent at or about the same time of removal of goods. The appeals were decided through Order-in-Appeal No. 186-CE/MRT-II/2009 dated 20/05/2009 Order-in-Appeal No. 192-CE/MRT-II/2009 dated 19/06/2009. The ld. Commissioner (Appeals) allowed the appeals by way of remand to Original Authority with direction to re-finalize the provisional assessment by finalizing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent case all the goods are not sold through depot, therefore, the order passed by ld. Commissioner (Appeals) may be set aside. 4. Heard the ld. D. R., Shri Rajeev Ranjan, for Revenue who supported the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of the records, we find that this Tribunal has held in the above stated Final Order No. 71113/2016 date ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
