2002 (3) TMI 692

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....the Appellant. Shri P.J. Jain, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  These appeals have been filed by the assessee against the order passed by Commissioner of Customs and Central Excise (Appeals) vide Order-in-Appeal Nos. 504-505(KDT) CE/JPR-I(262-263) 2001, dated 17-7-2001. Under the impugned order the Commissioner (Appeals) has upheld the order pas....

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....ue in support of its allegation that the assessee has a depot at Delhi from where the sale is alleged to have taken place. Merely for the reason that the assessee is collecting an amount of Re. l/- per Kg. towards freight, handling charges, etc., would not go to show that the sale has not taken place at the factory gate as claimed by the assessee but at the so called depot in Delhi, as alleged by ....