2013 (11) TMI 1162

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..... customers and delivered at the place of the buyer – Held that:- Prima facie the matter needs threadbare examination looking into various agreements in question and also the modus operandi followed by the appellant and deals with the buyers - Prima facie it appears the case is in favour of the appellant – Thus there shall be waiver of pre-deposit during pendency of the appeal – stay granted. - Ap .....

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..... ces. These elements are separable from the delivery of the goods and even inclusion of the transport charges in the assessable value does not disentitle the appellant to be governed by Rule 5 of the Valuation Rules so as to deduct transportation charges from the assessable value. 2. Learned counsel relied on the decision of the Tribunal in the case of CCE, Noida vs. Accurate Meters Ltd.: 2009 (2 .....

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