9911796707
TMI Blog2017 (9) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... nt None for respondent ORDER Per : D.N. Panda None present for the respondent. 2. When the show-cause notice dated 21.11.2006 is read, from para 2 thereof it is observed that respondent was supplier of Cement pipes for Wambhori Pipe Chari Project, Upper Pravara Cannel, Sangamner Division for use thereof by the main contractor M/s Tapi Prestressed Products Ltd, Bhusaval. In the impugned order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransportation, laying, joining, testing charges from the invoice value received from the main contractor, revenue did not allow deduction thereof but alleged undervaluation of the pipes. 4. Learned D.R. at this stage says that the place of removal relating to the period in question in all the appeals was defined by law to be place where removal of the excisable goods was made. This is apparent fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition made thereto at the site. Therefore, ld. D.R. is right to support his contention relying on the Apex Court s judgement cited above. For convenience of reading, para 14 of the judgement is reproduced below:- "12. The principle of law, thus, is crystal clear. It is to be seen as to whether as to at what point of time sale is effected namely whether it is on factory gate or at a later point o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is clear intention of the buyer and seller to transfer property in goods to buyer at the premises of the latter and delivery of the goods has been done by virtue of Section 19 of Sale of Goods Act, 1930, transfer of property of the goods shall pass only thereat under Section 19 of the said Act. For convenience of reading para 14 of the judgement of Apex Court (supra) is reproduced as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 24 are rules for ascertaining the intention of the parties as to the time at which the property in the goods is to pass to the buyer." 5.3 Keeping in view the terms of agreement as well as the law of the land, Revenue s appeals are allowed restoring adjudication order, setting aside the appellate order. 6. In the result all the appeals listed in Sl.No. 5 to 12 of the cause list are allowed. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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