TMI Blog2015 (2) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... t gets the order, they direct transporter/warehouse owner to deliver the said goods to the customer's place. Thus, the act of sale takes place on premises of the customer and for this purpose appellant is charging ₹ 65 per drum, as freight, loading, unloading charges. - Following decision of Hard Castle Petrofer Pvt. Ltd. (2014 (4) TMI 336 - CESTAT NEW DELHI) - No merit in appeal - Decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, transportation and warehousing. Revenue issued the demand on the ground that the said amounts are required to be added to the assessable value, as the act of sale takes place at the customer's premise and when the goods are transported and warehoused in Hyderabad, no act of sale has taken place. 2. The appellants vide their letter dated 10.9.2004 intimated that they will not be in a po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to deliver the said goods to the customer's place. Thus, the act of sale takes place on premises of the customer and for this purpose appellant is charging ₹ 65 per drum, as freight, loading, unloading charges. 4.1 We have gone through the Tribunal's decision in the case of Hard Castle Petrofer Pvt. Ltd. (supra), in para 7 of the said judgment the Tribunal has observed as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty on the higher value. In our view, stand taken by the department is contradictory, as once the department accepts that appellant's sales are on FOR basis, the sales would take place at the customer's premises and in such a situation, in accordance with the provisions of Section 4(3)(c) of the Central Excise Act, 1944, it is the customers' premises, which would be the place of remo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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