TMI Blog2006 (3) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. These two appeals filed by the department arise from a common Order-in-Appeal dated 16-7-2002. Appeal No. E/3459/02 relates to the periods 1994-95 and 1995-96. Appeal No. E/3460/02 relates to the period 1996-97. Appeal No. E/3459/02 : 2. Revenue has raised several issues in this appeal. The first issue relates to deduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In view of the fact that the respondents have satisfactorily explained the total amount claimed towards deduction of freight, we are of the view that the order passed by the lower appellate authority in this regard is legal and proper and does not call for any interference. 4. The applicant Commissioner has also raised various other issues in the grounds of appeal relating to clearing and forw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision in the case of Escorts JCB Ltd. v. CCE, Delhi-II and Vice Versa - 2002 (146) E.L.T. 31 (S.C.) = 2002 (53) RLT 1 (S.C.) to state that the deduction towards freight and insurance up to the point of delivery is admissible at the material of time and therefore, the grounds of appeal taken by the applicant Commissioner is not sustainable. We find force in the submissions made on behalf of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght, we find that the claims have been made only up to 27-9-1996 and from 28-9-1996, when the law was amended declaring the depot to be the place of removal, claim for deduction has been made only for freight from the depots to the places of delivery, which is legal. As such, we do not find any reason to interfere with the impugned order passed by the lower appellate authority. Accordingly, the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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