https://www.taxtmi.com/caselaws?id=111001 The Tribunal affirmed the Commissioner (Appeals)' decision on including freight and insurance charges in the sale at the factory gate. The Tribunal dismissed the appeals and cross-objections, upholding the Commissioner's conclusion that the sale occurred at the factory gate. Despite acknowledging impropriety in the Commissioner (Appeals) acting as an adjudicating authority in some cases, the Tribunal chose not to remand the matter due to settled Supreme Court decisions and insignificant amounts involved. Consequently, the Tribunal declined to interfere with the orders, resulting in the dismissal of the appeals and cross-objections. en-us Thu, 11 Mar 2004 00:00:00 +0530 Thu, 19 Apr 2012 15:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111001 The Tribunal affirmed the Commissioner (Appeals)' decision on including freight and insurance charges in the sale at the factory gate. The Tribunal dismissed the appeals and cross-objections, upholding the Commissioner's conclusion that the sale occurred at the factory gate. Despite acknowledging impropriety in the Commissioner (Appeals) acting as an adjudicating authority in some cases, the Tribunal chose not to remand the matter due to settled Supreme Court decisions and insignificant amounts involved. Consequently, the Tribunal declined to interfere with the orders, resulting in the dismissal of the appeals and cross-objections. Case-Laws Central Excise Thu, 11 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111001