2007 (6) TMI 401

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.... Shri B.L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we are of the view that the appeal itself must be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The appellants had cleared 'pre-stressed concrete pipes' (PSC pipes, for short) to ....

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.... site was not 'place of removal' but only 'place of delivery' and hence the charges incurred for transportation of the pipes from the assessee's factory to the work site were not includible in the assessable value of the goods. Subsequently, the department filed appeal against the decision of the original authority on 28-12-2006 and eventually this appeal was allowed by the Commissioner (Appeals) ....

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....hority was reviewed and the department's appeal filed. On account of merger, in fact, there was no order of adjudication to be reviewed on the date of review and consequently the appeal filed by the department before the Commissioner (Appeals) against   the order of adjudication was not maintainable. Learned Commissioner (Appeals) ought to have dismissed the department's appeal as not ma....