2014 (4) TMI 654

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....e area notified under notification no.56/2002-CE dated 14.11.2002, they were availing the exemption under this notification. During the period of dispute, they were paying duty on the clearances made by them on FOR destination basis i.e. on the price which included the element of freight from the factory to the customer's premises and after payment of duty to extent possible through cenvat credit available at the end of each month, they paid the balance duty through PLA and claimed its refund under the above mentioned notification. The department was of the view that the clearances of the appellant were not on FOR destination basis and that they were required to pay duty only on the price of the goods at the factory gate, that by paying muc....

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....ould be eligible for the quantum of exemption under notification no.56/2002-CE claimed by them. But if the sales cannot be treated as on FOR destination basis in the terms of the above mentioned criteria prescribed, they would not be eligible for the refund of the disputed amount under notification no.56/2002-CE. In de novo proceedings, the Commissioner (Appeals), has once again held that their sales are not on FOR destination basis. Against this order of the Commissioner (Appeals), these appeals have been filed. 2. Heard both the sides. 3. Though today the matters were listed for hearing of the stay applications since only a short issue is involved, the same was heard for final disposal with the consent of both the sides. 4. Shri ....