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TMI Blog2002 (3) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Respondent. [Order per : Justice K.K. Usha, President]. - The appeal is at the instance of the Revenue challenging the order passed by the Commissioner (Appeals) vide Order-in-Appeal Nos. 685-686-CE/DLH/2001, dated 8-8-2001. 2. In the appeal the Revenue has taken a contention that the Commissioner (Appeals) has committed an error in not following the decisions of this T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract and to State Electricity Boards. As per the terms of the Agreement the prices are for FOR Delhi and not for FOR destination. The transit insurance is taken as per the terms of the contract. The buyer is shown as the consignee in the transport documents. It is contended that once the goods are identified and appropriated by the buyer's representative and delivered to a transporter, it is as go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile in transit would not show that the seller continued to be the owner of the goods. 4. After hearing both sides, we find that going by the terms of the contract between the cross appellant and its buyers it has to be held that the decisions relied upon by the learned Counsel for the cross appellant would cover the contentions raised both in the appeal as well as in the cross appeal. That ..... X X X X Extracts X X X X X X X X Extracts X X X X
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