2010 (6) TMI 580

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..... the transportation charges do not form part of the value under C&F Agent - They also relied upon the Tribunal's decision in the case of E.V. Mathai & Co. v. CCE [2007 -TMI - 1542 - CESTAT, BANGALORE] - Accordingly, set aside the impugned order and remand the matter to Commissioner (Appeals) for decision on merit, by taking into account other relevant decisions, and without insisting upon any pre-d .....

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..... hem under the category of 'Clearing Forwarding (C F) Agent'. The appellants had contended before Commissioner (Appeals) that the Tribunal in number of cases has held that the transportation charges do not form part of the value under C F Agent. They also relied upon the Tribunal's decision in the case of U.M. Thariath Co. v. CCE [2008] 12 STT 378 (Bang. - CESTAT), E.V. Mathai Co. v. CCE [200 .....

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