2016 (2) TMI 640

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....ner : Ms. Surabhi Sinha, Advocate For the Respondent : Shri R.K Mishra, DR ORDER PER S.K. MOHANTY: These appeals are directed against the impugned order dated 22.03.2007 passed by the Commissioner (Appeals-II), Customs & Central Excise, Jaipur upholding the demand of central excise of Rs. 15,49,658/- and equal amount of penalty confirmed in the adjudication order. 2. The brief facts....

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....ssue arising out of the present dispute is squarely covered by the decision of this Tribunal in the case of the appellant itself vide Order dated 18.01.2012 passed in Excise Appeal No.E/600 , 601, 603 of 2005 and Excise Appeal Nos.396 & 947 of 2006. 4. On the other hand, Shri R.K. Mishra, ld. AR appearing for the respondent reiterated the findings recorded in the impugned order. 5. We have h....

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....ven by the Apex Court in the matter. In the case of Escorts JCB Ltd. (supra) it has been held by Hon'ble Apex Court that the place of removal in such cases is the factory gate and not the place at which goods are delivered. It has also been categorically ruled by the Apex Court that the cost of transportation from the factory gate to the premises of the buyers will not form part of the assessable ....

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....sporting company for the benefit of the Appellant company. Therefore in the facts of the case we do not see any merit in the orders of the lower authorities and we are in agreement with the argument of the Appellants that the proceeds realised by M/s Miracle Carrier and Trading Co. towards transportation of the goods will not form part of the assessable value of the goods cleared by Appellants. Th....