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2003 (8) TMI 108 - CESTAT, NEW DELHIExtract: .......sessees that, as a matter of fact, sale to the Bhiwandi buyers took place at the factory gate and not at Bhiwandi. 8. In view of the above, we dismiss appeals E/2943-2945/02 and 2946/02, E/1711/03 and E/1610/03. Appeals filed by the assessee E/2786/01, 3091-92/02, E/2787-2788/02 and C.O./56/03 in E/1610/03 are allowed to the extent indicated above.
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