2009 (4) TMI 157

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..... goods to their customers – held that - the original authority has passed the order on 26-10-2007 after issue of the Board Circular dated 23-8-2007. However, the ld. advocate for the appellant submits that the personal hearing was held earlier to the date of issue of the circular and that they could not draw the attention of the adjudicating authority to the said circular – matter remanded - E/535 .....

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..... of the excisable goods to their customers. There are two categories of sales and accordingly two types of invoices are prepared by them in respect of such sales. In the first category of cases, they claimed that invoices were raised on FOR destination basis and the freight was not shown separately in the invoices. In other cases, they have raised invoices wherein the amounts towards freight were s .....

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..... original authority has passed the order on 26-10-2007 after issue of the Board Circular dated 23-8-2007. However, the ld. advocate for the appellant submits that the personal hearing was held earlier to the date of issue of the circular and that they could not draw the attention of the adjudicating authority to the said circular. The application of Board's circular and the application of the deci .....

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