2003 (1) TMI 153

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....; [Order per : Gowri Shankar, Member (T)]. - Each of these appeals, except for Appeal E/2325 and 2326, is by manufacturers of goods. Appeals E/2325 and 2326 by Vipul Shah and Arnab Ranjan Dutta are against the penalty imposed on them under Rule 209A with regard to their acts in their capacity as manager and finance controller respectively of General Motors. 2. The common question for conside....

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....r holding that he retained the title to the goods. On appeal by the assessee, the Supreme Court, in its judgment reported in 2002 (146) E.L.T. 31, reversed the decision of this tribunal in Escorts JCB Ltd. While doing so, it noted with the approval another decision of this tribunal in Associated Strips Ltd. v. CCE - 2002 (143) 131. On appeal, the Supreme Court also reversed the decision of the Lar....

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....the property has passed to him." 5. It concluded that the inference that the ownership in the property continued to be retained by the assessee till it was delivered to the buyer for the reason that the assessee had arranged for the transport and the transit insurance was erroneous. 6. As we perceive it, the ground advanced by the notice which resulted in the orders impugned before us for ho....

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....e amendment made to sub-section (4) of Section 4, as a result of which the notice has been issued and the orders passed, defined the place of removal in Clause (b) to include "a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory and from where such goods are removed." Therefore it is the place f....