2001 (12) TMI 377 - AT - Central Excise

Summary

The Revenue appealed against Order-in-Appeal No. 665-CE/DLH/2001, which confirmed duty demand and penalty. The issue was whether prepaid transportation charges on F.O.R. destination sales should be added to the value for duty payment. The appellate authority allowed the appeal as no evidence suggested goods were not delivered at the factory gate. The oral statement conflicted with documentary evidence, and no rate contract was proven. The Tribunal upheld the appellate authority's decision, dismissing the appeal.