2008 (2) TMI 767

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..... aranjan Satapathy, Member (T)]. Heard both sides. Shri B. N. Chattopadhyay, ld. Consultant appearing for the respondents, states that the impugned goods have been sold directly from the factory gate and dispatched directly from there to the customer premises. According to him only bills have been raised from the area office located in the depot. He categorically states that freight and insur .....

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..... rom the factory gate and there is nothing contrary shown by the Department and since no invoices have been filed by the Departmental appeal, we have no basis to differ with the findings arrived at by the lower appellate authority. Hence, we are of the view that the impugned order requires no intervention. The Department s appeal is dismissed. Dictated and pronounced in the open Court. - - Tax .....

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