2018 (2) TMI 790

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..... f removal is not the factory gate. Since the facts need to be amply clear and accordingly the law has to be applied, the order of the Commissioner (Appeals) remanding the matter to the adjudicating authority is modified to the extent that the adjudicating authority would bring out the relevant facts clearly and pass a fresh order in accordance with law - appeal allowed by way of remand.
Mr. Devender Singh, Member (Technical) Present for the Appellant: Shri Y.S. Kumar, Advocate Present for the Respondent: Shri G.S. Dhillon, AR ORDER Per: Devender Singh The brief facts of the case are that the appellant had availed input service credit on outward transportation of the finished goods upto premises of customers. The period involved in .....

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..... Authority has also failed to mention the numbers and date of Purchase orders/invoices wherein the freight charges were collected separately by the appellant as mentioned in his findings. So, in the interest of justice, the instant case is to be remitted back to the Adjudicating Authority for limited purpose viz. to mention the numbers an date of invoices and Purchase orders as mentioned in his findings given in para 11 of Order-in-Original. The appellant is also directed to produce the relevant records to prove his claim before the Adjudicating authority." Aggrieved from the same, the appellant has filed this appeal. 2. Ld. Advocate for the appellant submits that the facts have not been brought out correctly in the order of the Commission .....

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..... n the case at hand this is not the case. 4. Heard the rival submissions and perused the record. 5. Both sides agree that in this case, the goods were cleared on ex factory basis and no central excise duty has been paid on the freight element. From the order of the adjudicating authority, it is evident that it has applied the Board circular dated 23.8.2007 incorrectly because on one hand there is a finding given that the goods have been cleared on ex factory basis and on the other it has proceeded to examine the three conditions in the said circular which relate only where the place of removal is not the factory gate. In the order of the Commissioner (Appeals) also, there appears to be confusion on the facts and undoubtedly the judgments r .....

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