https://www.taxtmi.com/caselaws?id=376827 The Tribunal upheld the Commissioner (Appeals)' decision, dismissing the Revenue's appeal. The confirmation of the demand of duty with interest on freight and insurance was not justified as the place of removal was determined to be the factory gate, not the buyer's premises. The Tribunal relied on precedents such as CCE, Nagpur vs Ispat Industries Ltd. to support this conclusion, emphasizing that the 'place of removal' refers to where the manufacturer sells the goods, not the place of delivery. en-us Thu, 24 Jan 2019 00:00:00 +0530 Mon, 18 Mar 2019 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376827 The Tribunal upheld the Commissioner (Appeals)' decision, dismissing the Revenue's appeal. The confirmation of the demand of duty with interest on freight and insurance was not justified as the place of removal was determined to be the factory gate, not the buyer's premises. The Tribunal relied on precedents such as CCE, Nagpur vs Ispat Industries Ltd. to support this conclusion, emphasizing that the 'place of removal' refers to where the manufacturer sells the goods, not the place of delivery. Case-Laws Central Excise Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376827