2004 (1) TMI 682

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....UDGEMENT Per Justice K.K. Usha These appeals are at the instance of the assessee. In Appeal No. 2540/ 2003 challenge is against the order passed by the Commissioner (Appeals) dated 22.7.2003. The issue relates to two refund claims made by the appellants for the period April 1997 to January 1998 amounting to ₹ 49,81,632 being central excise duty paid on the difference between the freight an....

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....dated 2.12.2002, we had taken the view that the sale has taken place at the factory gate and that the freight and insurance charges cannot be added to the assessable value. The nature of the sale is not different in the present appeals also. In Baroda Electric Meters Ltd. vs. CCE, 1997 (22) RLT 5 (SC)=1997 (94) ELT 13 the Hon'ble Supreme Court had taken the view that the difference between the....