TaxTMI 
TaxTMI 
2019 (7) TMI 1792
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....36-39 dated 15.3.2018 has been set aside. 2. The relevant factual matrix for the purpose is that the appellant is engaged in the manufacture of PVC Pipes, PVC fittings and HDPE fittings. During the course of audit of appellant's record, department observed that the appellant has been selling their products to various buyers after executing a contract / sale agreement. The price of the goods has been shown as agreed on FOR destination basis and at the same time the freight components have also been stated therein. The Department alleging that the FOR price shall be the transaction value in terms of rule 5 of Valuation Rules, served a Show cause notice no. 1008-69 dated 6.10.2017 upon the appellants proposing the recovery of central excise d....
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....t provisions while setting aside the demand confirmed by the Assistant Commissioner. The order of Commissioner (A) accordingly is liable to be set aside. Appeal is therefore, prayed to be allowed. 6. Per contra, learned Advocate for the respondent has submitted that the place of removal under section 4 of the Excise act is applicable only to the manufacture and not to the buyer of excisable goods. It is submitted that even the expression "any other place of premise" refers only to manufacturer place of premise because such place or premise is stated to be where excisable goods "are to be sold". Such place can only be the manufacturers premise. Resultantly, the freight charges beyond the place of removal cannot form part of assessable value....
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....tomer in which the name of the Insurance Company as well as the number of the transit Insurance Policy were mentioned. Above all, excise invoices were prepared at the time of the goods leaving the factory in the name and address of the customers of the respondent. When the goods were handed over to the transporter, the respondent had no right to the disposal of the goods nor did it reserve such rights inasmuch as title had already passed to its customer." 8. It is not the case of Department that the invoice were not prepared at the time of goods leaving the factory which means property in goods passed from the appellant to its buyer at the time when he removed his goods from the factory. As a result circular no. 999/6/2015-CEX dated 28.2.2....