2017 (11) TMI 2080

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.... Sh. Rahul Lakhwani, Adv. For the Respondent : Rep. by Sh. M.R. Sharma, DR PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the assessee-Appellants against the Order-in-Appeal No. UDZ/EXCUS//000/COM/0081/16- 17 dated 28.11.2016 passed by the Commissioner of Central Excise, Udaipur. The period in dispute is July, 2014 to March, 2015. 2. The main dispute in the present a....

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....ailable on record, it appears that, for the earlier period, the issue has come up before the Tribunal in the assessee-Appellants' own case [Manglam Cement Ltd. vs CCE&ST, Jaipur-I- Final Order No. 57208-57210/2017 dated 10.10.2017] wherein it was observed that : "5. We have heard both the sides and perused the appeal record. We note that the Tribunal gave clear remand directions for the O....

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....tual position in para 18 of the impugned order dated 28/09/2015. In the face of such factual finding there could be no further interpretation to distinguish the place of delivery from point of sale. We find no justification for further analysis on this as made by the Original Authority to arrive at a contrary decision. The case laws relied upon by the appellant are squarely on this issue. These ar....