2013 (8) TMI 977

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....l. Commissioner (AR) for the appellant Shri P.V. Sadavarte, Advocate for the respondent JUDGMENT Per: P.R. Chandrasekharan: Revenue has filed this appeal against Order-in-Appeal No: RK/227/NGP-II/2004 dated 27/08/2004 passed by the Commissioner of Customs & Central Excise (Appeals), Nagpur 2. Vide the impugned order the lower appellate authority has set aside the demand of excise duty of &#83....

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....t they have claimed deduction towards freight charges @ ₹ 9/- per km. on to-and-fro basis which are not actuals and hence the appellant is not eligible to deduct these amounts from the price charged for discharge of excise duty liability. 3. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum. 4. The learned counsel for....

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....ht. 5.2. However, from the invoices it is not clear what were the terms and conditions of sale i.e. whether the goods had to be delivered ex-works or the goods had to be delivered at the buyer's premises. As per the conditions of sale, if the goods are delivered at the buyer's premises, the 'place of removal' becomes the buyer's premises and the cost of transportation from the factory to the buye....