https://www.taxtmi.com/caselaws?id=209274 The Tribunal rejected the Revenue's appeal, upholding the lower appellate authority's decision to drop the demand confirmed against the respondent. The main issue was whether insurance alone could determine ownership of goods and the place of removal. Relying on previous judgments like Escorts JCB Ltd. vs. CCE, the Tribunal found the demand unsustainable, leading to the dismissal of the appeal. Penalties imposed were not addressed separately as the unsustainable demand was the key factor. The decision favored the respondent, emphasizing the significance of ownership, insurance charges, and precedent in similar cases. en-us Wed, 09 Mar 2011 00:00:00 +0530 Mon, 26 Dec 2016 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209274 The Tribunal rejected the Revenue's appeal, upholding the lower appellate authority's decision to drop the demand confirmed against the respondent. The main issue was whether insurance alone could determine ownership of goods and the place of removal. Relying on previous judgments like Escorts JCB Ltd. vs. CCE, the Tribunal found the demand unsustainable, leading to the dismissal of the appeal. Penalties imposed were not addressed separately as the unsustainable demand was the key factor. The decision favored the respondent, emphasizing the significance of ownership, insurance charges, and precedent in similar cases. Case-Laws Central Excise Wed, 09 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209274