9911796707
TMI Blog2024 (7) TMI 1563X X X X Extracts X X X X X X X X Extracts X X X X ..... he transaction value of such excisable goods for the purpose of charging excise duty - sale is on FOR basis - HELD THAT:- The issue is no more res-integra in view of judgments cited by the learned Counsel particularly the judgment of Hon ble Apex Court in the case of COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, NAGPUR VERSUS M/S ISPAT INDUSTRIES LTD. [ 2015 (10) TMI 613 - SUPREME COURT] wherein the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such excisable goods for the purpose of charging excise duty. 2. Shri Saurabh Dixit, learned Counsel submits that the lower authorities have confirmed the demand only on the ground that sale is on FOR basis and in such cases excise duty is liable to be recovered on freight charges incurred for transportation of goods from the factory gate to the buyer s premises. Considering the same nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 655-CESTAT Ahm (h) Eimco Elecon India Limited - 2024 (4) TMI 62- CESTAT Ahm 3. Shri Sanjay Kumar, learned Superintendent (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. Considering the submissions made by both the sides and perusal of records, we find that the issue is no more res-integra in view of judgments cited by the learned Counsel particularly the j ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
