2001 (6) TMI 688

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate and R.C. Gupta, Advocate, for the Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above applications arise out of two separate Orders-in-Appeal passed by the Commissioner of Central Excise (Appeals) Delhi. Details are as under : Sl. No. Appeal No. Duty Demand (in Rs.) Penalty (in Rs.) Period of Dispute 1. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he delivery of goods was effected at the buyer's premises and not at the factory gate and, therefore, freight and insurance expenses are prima facie required to be included in the assessable value in the light of the Larger Bench decision in the case of Prabhat Zarda Factory Ltd. v. CCE, New Delhi [2000 (119) E.L.T. 191 (T-LB) = 2000 (38) RLT 637]. However, we find prima facie substance in the lea....