2014 (1) TMI 632

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....llant: Shri J. P. Khaitan, Sr. Advocate and Shri B. N. Chattopadhyay, Consultant For the Respondent: Shri S. Misra, Addl. Commr. (A.R.) ORDER Per Dr. D. M. Misra : These two applications are filed by the applicants for waiver of pre-deposit of duties of Rs.5,58,693/- and Rs.17,90,959/- respectively. At the outset, the ld. Counsel for the applicants has submitted that both the Appeals a....

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....e filed an appeal and the Commissioner (Appeals) vide the impugned Order held in favour of the Revenue. 3. Contention of the Applicant is that the Commissioner (Appeals) relied upon the decision of the Tribunal in the case of Guwahati Carbon Ltd. reported in 2009(243) ELT 307 (Tri.-Kolkata) to say that the place of removal is the factory gate. Hence, freight and insurance charges are not to be ....

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.... goods, held that as the goods are to be supplied at the customer's place, therefore the freight and insurance charges are to be included in the assessable value of the goods. The Applicant relied upon the contract in the present case, where the goods were to be delivered at customer's place. In the contract, it is specifically mentioned door-delivery and the transaction value includes freight and....