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2017 (6) TMI 1099

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..... ion from the factory gate to the depot/consignment agents which is place of removal up to the place of delivery is admissible for deduction - appeal allowed - decided in favor of appellant. - E/3091/2007-EX[DB] - A/70561/2017-EX[DB] - Dated:- 6-6-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Request for Adjournment, for Appellant Shri Pawa .....

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..... ppellant charged extra amount of ₹ 18,90,776/- in respect of the goods cleared from depot/consignment agent as compared to the value at which goods were cleared from factory gate. Therefore, it was alleged that the goods at depot/consignment agents was on higher value. Therefore, a Show Cause Notice dated 15.04.2002 was issued. The appellants were called upon to show cause as to why short pa .....

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..... hich the demand was confirmed and penalty was imposed. Aggrieved by the said Order-in-Appeal dated 21.05.2007 appellant filed this appeal before this Tribunal. 3. The appellant submitted Time Petition on account of non-availability of train ticket to the Counsel. The time petition is being rejected as on earlier three occasions adjournments were allowed on the request of the appellant/counsel. .....

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..... R. and gone through the record of the case and the submissions before this Tribunal during the hearing of Stay Application, we find that this Tribunal has held in the said case of Ispat Industries Ltd. Versus Commissioner of Central Excise, Nagpur (supra) that cost of transportation from the factory gate to the depot/consignment agents which is place of removal up to the place of delivery is .....

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