2007 (1) TMI 45

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....d in respect of the following Orders-in-Appeal passed by the Commissioner. of Customs & Central Excise (Appeals), Cochin: Appeal No. Against the OIA No. & date E/684/2006 120 to 144/2006-CE, dated 28-2-2006 E/484/2006 161/2006-CE, dated 31-3-2006 E/504/2006 278/2006-CE, dated 20-4-2006 2. In all these cases, the lower authorities have proceeded against these appellants f....

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....le. They brought to our notice the following decisions: (1) West Coast Paper Mills Ltd. v. CCE, Bangalore - 2004 (172) E.L.T. 493 (Tri. - Bang.) (2) BPL Telecom Pvt. Ltd. v. CCE, Cochin - 2003 (153) E.L.T. 193 (Tri. - Bang.) (3) Jindal Vijaynagar Steel Ltd. v. CCE, Belgaum - 2004 (172) E.L.T. 331 (Tri.-Bang.) (4) Bajaj Auto Ltd. v. CCE, Aurangabad - 2003 (153) E.L.T. 557 (Tri. Mumbai) ....

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.... deliver them to their customers, in order to keep their good relations. The expenditure incurred is separately collected from the customers. Revenue is insisting that when the place of delivery is the customer's premises, the freight and insurance have to be included. It was urged that mere fact of customers insisting on delivery up to their doors would not make the sale to have been made at cust....