2012 (4) TMI 507

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..... is filed by the Revenue against OIA No. KS/324/Daman/2006, dated 22-9-2006, wherein the first appellate authority has set aside the demand of duty of an amount of Rs. 1,07,581/- on the ground that the said duty is confirmed by the adjudicating authority on the amount of insurance charges paid by the respondent which was collected from their purchasers. 2. None appears on behalf of the respondent .....

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..... ery took place at the buyers end as per Section 4 of the Central Excise Act, 1944. In this connection I have perused the case laws of M/s. Escorts JCB Limited v. CCE, Delhi-II cited by the appellants. I find that ratio thereof is squarely applicable looking to the facts and circumstances of the case. Moreover, Board vide its Circular No. 59/1/2003-CX., dated 3-3-2003 also clarified that insurance .....

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