2017 (7) TMI 1264

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.... Gupta For Appellant : Shri Vinay Pandey, Advocate For Respondent/State : Shri Abhishek Anand and Shri Raja Sharma, Advocates ORDER Per Thottathil B. Radhakrishnan , Chief Justice 1) We have heard learned counsel for the appellant-Revenue and the respondent in this appeal under Section 35 G of the Central Excise Act, 1944 (for short, 'the Act'). 2) At the stage of admissi....

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....he Tribunal held, on facts, that the place of removal of goods cannot be treated as the factory gate of the Assessee but the delivery point, which is the door or premises of the customer. 4) With the aforesaid factual situation having been found by the Tribunal, on the basis of the materials on record, even if no reference was made by the Tribunal to the precedents referred to in para 3 of the ....