2009 (11) TMI 711

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..... nt of Rs. 40,720/- and equal amount of penalty which has been set aside by the Commissioner (Appeals). 2. Heard both sides. 3. The relevant facts of the case in brief are that the respondent manufacture and supply ACSR Conductors to UP Power Corporation Limited on the basis of contract. The supply was made on FOR destination basis during the period from 1-7-2000 to 28-2-2003. The respondent ha .....

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..... record. The submission on behalf of the Department that in a case of supply on FOR destination basis, the sale is effected at the supplier s end is not acceptable as there is no legal basis for such claim. The Commissioner has rightly held that the freight incurred from the factory gate to the premises of the buyer which is governed by a separate contract is not to be included in the assessable va .....

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