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2002 (11) TMI 95

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....SC (Judgement / Order / Decisions)<br>Dated:- 14-11-2002<br>Civil Appeal No. 4808- 4809 of 2000 & 1858, 1859, 7898 of 2001, 4221 of 2002 - -<br>Central Excise<br>S.N. Variava and B.N. Agarwal, JJ. ....

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....the sale was at the factory gate whereas in these cases, the sale is from the depot. Learned Counsel for the appellants admit that the freight and insurance charges up to the depot would be includible....