9911796707
TMI Blog2018 (7) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced before us as sample of invoices, needs verification before the same is acted upon as it has been held in the impugned order that on merit, the issue is held in favour of the appellant - appeal allowed by way of remand. - MA(ROA)-76175/17 & 75471-75474/18 & Ex. Appeal Nos.560,562-565/11 - M/O/75659-75663/2018 & F.O.-76221-76224/2018 - Dated:- 16-5-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the ld.Commissioner (Appeals), wherein he has rejected the appeals of the appellants. 4. The issue in brief is regarding abatement of transportation cost including insurance charges from the assessable value for the purpose of payment of Central Excise duty in terms of amended Section 4 (1)(a) of Central Excise Act, 1944 read with Rule 5 of Central Excise Valuation (Determination of Price o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of contract prices which included transportation costs including insurance charges. The main allegations in the instant appeals are since the goods were insured upto the delivery point at buyers premises, the said delivery point is place of removal and secondly the appellant cannot establish their claim for abatement of actual cost of transportation from factory gate to said delivery point by subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and disallow all the aforesaid appeals. 7. The ld.C.A. for the appellants has also submitted that the necessary corroborative evidences by way of invoice consignment notes, which have been produced before the lower adjudicating authority and also the Commissioner (Appeals), were not taken into cognizance while passing the impugned order and the Orders-in- Original. A set of sample copy of i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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