2001 (9) TMI 596

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....ellant. Shri K.R. Natarajan, Advocate, for the Respondent. [Order per : Jeet Ram Kait, Member (T)]. - These 3 revenue appeals against common Order-in-Appeal No. 349/96(H)CE, dated 19-9-1996, the Commissioner has held in para 2 onwards is as below : "The appellants manufacture cotton yarn. They sell their goods through their depots. In the price declaration filed by them, they claimed d....

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....rges. According to the appellants, the handling charges are for unloading the goods at the depot and loading charges for onward transmission to the customers. On examination of the invoices shown by the appellants, the appellants' responsibility ceases when the goods have been delivered to the purchaser or to the carriers. Therefore, the goods are sold ex-depot and not at the place of the customer....

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....ey relate to unloading charge at the depot." 2. The Revenue is aggrieved with the direction given by the Commissioner to the Asstt. Commissioner to examine the prayer for deduction of handling charges and allow deductions to the extent they relate to unloading charges at the depot. 3. Ld. DR Shri A. Jayachandran has reiterated the submissions made in the appeal filed by the Revenue....

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....Factory v. CCE, Patna [1988 (37) E.L.T. 452 (T)] 6.   Associated Pigments v. CCE [1989 (40) E.L.T. 186 (T-LB)] 7.   Kerala State Electronics Devp. Corpn. Ltd. v. CCE, Cochin [2000 (125) E.L.T. 596] 5. We have heard both the sides and we are of the considered opinion that the Commissioner (Appeals) in his order in para 3 has given detailed finding and he has examin....