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TMI Blog2017 (7) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... wed that the supply of cement is at the premises of the customers. This means that the supply has to be effected by making delivery of the goods in the premises of the customer to conclude the sale of goods. That position notwithstanding, the Tribunal further noted that the freight is arranged and paid by the Assessee. The Tribunal also noticed that the freight charges are treated as integral part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Abhishek Anand and Shri Raja Sharma, Advocates ORDER Per Thottathil B. Radhakrishnan , Chief Justice 1) We have heard learned counsel for the appellant-Revenue and the respondent in this appeal under Section 35 G of the Central Excise Act, 1944 (for short, 'the Act'). 2) At the stage of admission, we need to first consider whether any substantial question of law worth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated as the factory gate of the Assessee but the delivery point, which is the door or premises of the customer. 4) With the aforesaid factual situation having been found by the Tribunal, on the basis of the materials on record, even if no reference was made by the Tribunal to the precedents referred to in para 3 of the impugned order, the conclusion could not have been otherwise. Therefore, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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