2018 (7) TMI 250

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....nd SHRI BIJAY KUMAR, TECHNICAL MEMBER Shri A. Jaiswal & Ms. Ayushi Fathepuria, both C.A. for the Appellant (s) Shri S. Mukhopadhyay, Supdt. (AR) for the Revenue ORDER Per Shri Bijay Kumar: The appellants have filed these applications seeking restoration of Appeals dismissed earlier vide Tribunal's Order No.FO/A/75324- 75329/2017 dated 22.03.2017 on the ground of non-prosecution. ....

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....ods) Rules, 2000. 5. The Appellant Company is a manufacturer of various telecommunication equipment falling under Chapter 85 of Central Excise Tariff Act, 1985 and used to procure orders from different telecommunication companies for manufacture and supply of various goods at different contract price. The appellant used to deduct freight from contract price to arrive at the assessable value. Th....

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.... actual cost for such transportation. The position in regard of 1st issue is settled by Hon'ble Apex Court in the case of Escorts JCB Ltd wherein it has been held that merely insurance of the goods for delivery at the buyers premises will not make the buyers premises as place of removal. In the 2nd issue, I opined that to get abatement of actual cost of transportation from factory gate to said del....

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....onsignment notes were also produced before us. 8. The ld.D.R. appearing on behalf of the Revenue has reiterated the grounds contained in the impugned order. However, after going through the sample invoices and consignment notes, he was of the view that this needs elaborate verification by the adjudicating authority before allowing such abatement. 9. Having considered rival contentions, we ar....