TMI Blog2007 (1) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.L. Peeran, Member (J)]. The stay and appeal are taken up together, as the issue is covered by a large number of Tribunal rulings and also the Apex Court judgments rendered in the cases of (i) Baroda Electric Meters Ltd. v. CCE, 1997 (94) E.L.T. 13 (S.C.); (ii) Bajaj Auto Ltd. v. CCE, Aurangabad, 1998 (100) E.L.T. 289 (T) and (iii) Indian Oxygen Ltd. v. CCE, 1988 (36) E.L.T. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) had reversed the order. 3. The learned JDR submits that the Commissioner (Appeals) has given cogent reasons. The assessee had not retained the ownership of the goods with them and, therefore, transit and insurance charges were required to be added in the assessable value. 4. The learned Counsel submits that ownership is not a criteria for the purpose of clearance of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m factory to various depots and the same was not required to be added in the assessable value as held in the cited judgments. The order of the Original Authority is a correct one and the Commissioner (Appeals) proceeding on the ground that the ownership has not changed and it is still held by the assessee is not a sound ground. The transfer of property by sale is not the criteria for the purpose o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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