2002 (10) TMI 472

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....ain, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  When these appeals came up for hearing we find that there is an application for adjournment at the instance of the Counsel appearing on behalf of the appellant. After going through the papers and after hearing learned DR we felt that it was not necessary to adjourn the case as the issue raised herein is covered....

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.... in addition to the taxes. The adjudicating authority took the view that in all these cases the sales took place at the consignee's end and therefore, the appellants are not entitled to claim abatement in respect of the freight. The appeals filed by them were dismissed by the Commissioner (Appeals) for non-compliance with the direction to make pre-deposit. 3. A common issue arising in thes....

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....the present appeals in the light of the above mentioned decisions of this Tribunal. Going by the terms of the contract it is seen that the sale takes place at the factory of the appellants. There is a provision for inspection of the goods manufactured, by the representative of the buyer and the place of inspection is the factory premises of the appellant. Copies of the inspection note made availab....

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....e given either before or after the appropriation is made. Sub-section (2) of Section 23 further provides that where, in pursuance of the contract, the seller delivers the goods to the buyer or to a carrier or other bailee (whether named by the buyer or not) for the purposes of transmission to the buyer and does not reserve the right of disposal, he is deemed to have unconditionally appropriated th....