2017 (9) TMI 2062
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....tant. For the Revenue : Sh. M.R. Sharma, A. R. Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order in appeal No. BPL-EXCUS000-APP-115-14-I5 dated 26.08.2014, passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Bhopal. The period of dispute is April 2009 to March 2012. 2. Brief facts of the case are that during the period under consi....
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....The identical issue has come up before the Tribunal in the case of CCE, Mumbai vs. Kaycee Industries Ltd. - 2012 (278) ELT 244 (Tri. Mumbai) where it was observed that- "7. As rightly observed by the Commissioner (Appeals), the terms of sale were "ex-works" i.e., ex-factory gate. Merely because the assessee has arranged for the transportation of the goods along with transit insurance, it ....
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