2002 (3) TMI 533 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of Revenue v. Assessee, set aside the order of the Commissioner (Appeals) and allowed the cross-appeal. The Tribunal held that the sale of wires and cables took place at Delhi, not at the buyer's premises, based on the terms of the contract. The Tribunal found no merit in the Revenue's appeal and allowed the cross-appeal. The impugned order was set aside in part, with the appeal dismissed and the cross-appeal allowed.