2009 (7) TMI 86

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....H. Adv. for Respondents Per Ashok Jindal: This appeal is filed by the Revenue against the order of the Commissioner (Appeals), wherein the Commissioner (Appeals) held that the respondent has followed the Board Circular No. 97/6/2007-ST dated 23.08.2007 [reported in 2007 (82) RLT M9] and the appeal of the Department was dismissed. 2. Brief facts of the case are that the respondent availed ....

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....by the CBE&C Circular No. 97/6/2007 dated 23.08.2007 [reported in 2007 (82) RLT M9] "I find that all the final products manufactured by the assessees are against the purchase orders and the transaction value appearing on the clearance documents namely invoices issued by the assessees is the one as agreed upon or contracted by the buyers and such value includes the element of transportation or frei....

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....ch is place of buyer need not be disputed since the ownership of the goods as well as risk vests with the assessees till such location". Accordingly, the show cause notice was withdrawn and the same was confirmed by the Commissioner (Appeals). 4. Aggrieved by the same, the Department filed the appeal on the ground that the period involved in this case is from April 2005 to September 2006 and th....