2017 (10) TMI 1173

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....thi, Advocate for the appellant Sh. S. K. Bansal, AR for the respondent ORDER Per: Justice (Dr.) Satish Chandra: The appellant has filed appeal against the order-in-appeal No.64/CE/DLH/ 2014 dated 28.04.2014 passed by the Commissioner, Central Excise (Appeals), New Delhi. The period of dispute is 2000 -01 to 2003 -2004. 2. During the period under consideration, the appellant were ma....

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....we heard Sh. V. R. Sethi, ld. Advocate for the appellant and Sh. S. K. Bansal, ld. AR for the Revenue. 4. Sh. V. R. Sethi, ld. Advocate for the appellant pleaded that the issue involved in this case stands decided in favour of the appellant by the Apex Court's judgment in the case of VIP Industries vs. CC&C. Ex, Aurangabad -2003 (155) ELT 8 (SC). Besides this, same view has been taken by the Ap....

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....e deduction of freight has to be allowed even if the freight is charges at equalised basis in view of Apex Court judgment in the case of Union of India vs. Bombay Tyre International reported in 1982 (14) ELT 1896 (SC). Moreover, the same view has been taken by the Apex Court in the cases of VIP Industries Ltd. (supra) and Accurate Meters Ltd. (supra). 8. Further, it appears that the identical i....

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....average basis and not on actual. Inter alia on the premise that the manufactured goods were actually delivered to the purchasers at their premises and not at the factory gate, a notice dated 6.2.2003 was issued to the assessee asking it to show cause as to why excise duty amounting to Rs. 9,13,260/- not paid on freight and insurance should not be demanded under Section 11A of the Act alongwith ....