2012 (4) TMI 507

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....the Respondent. ORDER This appeal is filed by the Revenue against OIA No. KS/324/Daman/2006, dated 22-9-2006, wherein the first appellate authority has set aside the demand of duty of an amount of Rs. 1,07,581/- on the ground that the said duty is confirmed by the adjudicating authority on the amount of insurance charges paid by the respondent which was collected from their purchasers. 2.....

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....tory gate, which is the place of removal and delivery took place at the buyers end as per Section 4 of the Central Excise Act, 1944. In this connection I have perused the case laws of M/s. Escorts JCB Limited v. CCE, Delhi-II cited by the appellants. I find that ratio thereof is squarely applicable looking to the facts and circumstances of the case. Moreover, Board vide its Circular No. 59/1/2003-....