2001 (6) TMI 688

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..... Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The above applications arise out of two separate Orders-in-Appeal passed by the Commissioner of Central Excise (Appeals) Delhi. Details are as under : Sl. No. Appeal No. Duty Demand (in Rs.) Penalty (in Rs.) Period of Dispute 1. E/1019/01-A .....

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..... yer s premises and not at the factory gate and, therefore, freight and insurance expenses are prima facie required to be included in the assessable value in the light of the Larger Bench decision in the case of Prabhat Zarda Factory Ltd. v. CCE, New Delhi [2000 (119) E.L.T. 191 (T-LB) = 2000 (38) RLT 637]. However, we find prima facie substance in the learned Counsel s submission that abatement of .....

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