TMI Blog2018 (4) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... arma, Advocate For The Respondent(S) The present appeal is filed against the Order-in-Appeal No. 63/JSR/2010 dated-23/04/2010 passed by the Commissioner (Appeals), Central Excise & Service Tax, Ranchi. The Respondent has also filed cross objection. 2. Brief facts of the case are that the respondent is a manufacturer of glued insulated rail Joints which are used by Indian Railway to preven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to be added to the value of the products for the purpose of excise duty. 4. Being aggrieved, the appellants have filed the present appeal. 5. With this background we heard Shri Sri S. Mukhopadhyay and Sri K. Kurmi, counsels for the parties. 6. After hearing both the parties and on perusal of the case records, we find that the place of removal and the conversion charges were fixed on ex facto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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