2011 (4) TMI 367

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.... Gaurav Dhingra, B.K. Prasad and P. Parmeswaran, Advocates, for the Appellant. S/Shri S.K. Bagaria, Sr. Advocate, Ramesh Singh, A.T. Patra, Gaurav Kejriwal, Ms. Aradhana Patri, M/s. O.P. Khaitan & Co., Advocates, for the Respondent. [Order]. - This appeal is directed against the judgment and order dated 22nd August, 2002 passed by the Customs, Excise and Gold (Control) Tribunal, Eastern B....

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....s were transferred to the buyers at the factory gate only. The decision of this Court in Escorts JCB Ltd. v. Commissioner of Central Excise, Delhi-II reported in 2003 (1) SCC 281 = 2002 (146) E.L.T. 31 (S.C.) wherein this Court after referring to various decisions and also the provisions of Sale of Goods Act, upheld the decision of the Tribunal in Associated Strips Ltd. v. CCE - 2002 (143) E.L.T. ....