TMI Blog2001 (12) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Justice K.K. Usha, President]. Appeal Nos. E/1469-1471/2001-A - These appeals arise out of orders passed by Commissioner of Central Excise (Appeals), New Delhi in Order-in-Appeal Nos. 442 to 446-C.E./DLH/2001, dated 19-4-2001. 2. It is submitted before us by both sides that the common issue involved in these appeals is covered against the assessee by the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urred by the appellants and included in the invoice price charged from the depot. It was noted that while COT was separately shown in the invoice from the factory to the depot, it was not shown in the invoice from the depot to the buyers premises. It was found that the appellant has taken into consideration 60% of its total expenditure regarding transport on account of transporting the finished go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al material shifted to the godown during the relevant period. They opined that the time and cost for shifting of material from depot to customer is considered at 60% of the total time and cost incurred which is reasonable after going through the records. Therefore, the ratio between the depot to customer s premises as 40 to 60% was arrived at on the basis of the records available with the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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