TMI Blog2011 (6) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be concluded that the sale has taken place at the buyer's premises, therefore, on the basis of evidences available on record, the lower appellate authority has come to the conclusion that the ratio of the judgment in the case of Associated Strips vs. CCE and Escorts JCB referred to supra are applicable to the facts of the case, duty demand set aside and the imposition of penalties on the Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncurred by them for delivery of the goods at the premises of the buyer and also the transit insurance. However, the assessee claimed deduction towards freight and insurance while arriving at the assessable value. Therefore the department issued a show-cause notice dated 1.10.2002 demanding a duty of Rs.3,83,840/- towards duty on transportation charges totalling amounting 2283050 for the clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon by the lower appellate authority as follows:- ESCORTS JCB CASE MAHARASHTRA CONTROL PANEL 1. Price is ex-works exclusive of fright and insurance Price FOR destination inclusive of freight transit insurance 2. Transit risk is that of the buyer The manufacturer is responsible for the safe arrival of the goods in good condition at the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case hence the order of the lower appellate authority needs to be sustained. They have further stated that there was no suppression or wilful non-inclusion of the transportation charges from the department on their part and therefore, the extended period could not have been invoked in their case at all. 5. We have carefully considered the rival submissions. 6. The period of dispute involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ratio of the judgment in the case of Associated Strips vs. CCE and Escorts JCB referred to supra are applicable to the facts of the case. Accordingly, he has set aside the duty demand and the imposition of penalties on the Directors. Considering the terms of the contract and the findings of the lower appellate authority thereon, we do not find any infirmity in the said authority's order. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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