2011 (9) TMI 338

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....g   1. Heard both sides. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) held as under:   Thus, except allowing the abatement in respect of transport charges from depot to the customer s premises involving Central Excise duty of Rs 10,099/- subject to verification as stated above, I do ....

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....the invoice is the sole consideration for the goods.   3. The respondents submitted that the goods were cleared from the depot and they are only claiming abatement in respect of the freight from depot to customer s place. The respondents relied on the decisions of the Hon ble Supreme Court in Escorts JCB vs Commissioner of Central Excise, Delhi II 2002 (146) 31 (SC) and in the case of Comm....