2017 (5) TMI 1294

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.... Present for the Respondent: Shri Rajeev Ranjan (Joint Commissioner) A.R. ORDER Per: Anil Choudhary The present appeal is filed by the appellant, M/s Jindal Pipes Ltd. against the Order-in-Appeal No.51-CE/MRT-II/2008 dated 17.3.2008 passed by Commissioner (Appeals) Central Excise Meerut-II]. 2. The brief facts of the case are that the appellant, M/s Jindal Pipes Ltd. is engaged in the ....

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....at the issue herein have been considered in detail by Hon'ble Gujarat High Court in the case of Commissioner of Central Excise Vs Philips Carbon Black Ltd. reported at 2016 (44) S.T.R. 253 (Guj.). The Hon'ble High Court has decided the issue in favour of the assessee, by observing as follows:- "21. We must, however, for our curiosity reconcile the expression "from the place of removal" occurrin....