2009 (11) TMI 711

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....tant, for the Respondent. ORDER This appeal by the Department involves a duty amount of Rs. 40,720/- and equal amount of penalty which has been set aside by the Commissioner (Appeals). 2. Heard both sides. 3. The relevant facts of the case in brief are that the respondent manufacture and supply ACSR Conductors to UP Power Corporation Limited on the basis of contract. The supply was mad....

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....eals). 5. We have carefully considered the submissions of both the sides and perused the record. The submission on behalf of the Department that in a case of supply on FOR destination basis, the sale is effected at the supplier's end is not acceptable as there is no legal basis for such claim. The Commissioner has rightly held that the freight incurred from the factory gate to the premises of t....