2011 (3) TMI 1213

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....t Per:   Mr. Ashok Jindal, Member (Judicial) This appeal is filed by the Revenue against the impugned order dropping the demand confirmed against the respondent by the adjudicating authority.   2. In this case, the demand has been confirmed against the respondent on the ground that place of removal of goods sold by them was the buyers premises whereas the delivery was aff....

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....f Escorts JCB Ltd. Vs. CCE 2002 (146) ELT 31 (SC) wherein the Hon'ble Apex Court has observed as under:- " It is clear that the ownership in property may not have been any relevance in so far as insurance of goods sold during transaction is concerned.  It would therefore not be lawful to draw an inference of retention of ownership in the property sold by the seller merely by reason of the....