2006 (3) TMI 371

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....ant. Shri M.H. Patil, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. These two appeals filed by the department arise from a common Order-in-Appeal dated 16-7-2002. Appeal No. E/3459/02 relates to the periods 1994-95 and 1995-96. Appeal No. E/3460/02 relates to the period 1996-97. Appeal No. E/3459/02 : 2. Revenue has raised several is....

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.... for both the freight amounts totalling Rs. 1,12,84,572/-. In view of the fact that the respondents have satisfactorily explained the total amount claimed towards deduction of freight, we are of the view that the order passed by the lower appellate authority in this regard is legal and proper and does not call for any interference. 4. The applicant Commissioner has also raised various other ....

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....dents. The learned Advocate for the respondents also cites the decision in the case of Escorts JCB Ltd. v. CCE, Delhi-II and Vice Versa - 2002 (146) E.L.T. 31 (S.C.) = 2002 (53) RLT 1 (S.C.) to state that the deduction towards freight and insurance up to the point of delivery is admissible at the material of time and therefore, the grounds of appeal taken by the applicant Commissioner is not susta....