TMI Blog2016 (8) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Revenue against the impugned order passed by the Commissioner (Appeals) by which the Commissioner (Appeals) allowed the appeal of the assessee by setting aside the Order-in-Original. Since in both the appeals the issue involved is common and therefore both the appeals are being disposed of by this common order. Briefly the facts of the present case are that the respondents i.e. M/s. Grasim Industries are involved in packing/clearing/forwarding of cement classifiable under Chapter Heading 25232910 of the Central Excise Tariff Act, 1985 and are availing cenvat credit facility under Cenvat Credit Rules 2004. On scrutiny of ER-1 returns submitted by the assessee for the period from July 2009 to December 2009 it was noticed that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sporter, bills raised by the transport agency for transportation of goods, payment advice by the assessee to the said agency towards transportation etc has been perused and found that the price charged in the invoices are as per the quotation price, that neither freight is charged nor any other charges towards insurance etc or otherwise is charged in the invoice, that as far as transit risk insurance is concerned, as per the contract agreement entered into with the transporter, one of the conditions agreed upon is any damage during transit i.e. from the loading of the truck to unloading of godown/customer s place will be debited to the account of the transporter at the FOR price which acts as a sort of insurance cover for the risk of loss o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. She further submitted that on a similar issue assessee has also filed two appeals against Order-in-Appeal No. 218/2009 dated 09.12.2009 and Order-in-Appeal No. 02/2010 dated 05.01.2010 and both the appeals have been disposed of vide Final Order Nos. 21599-21600/2015 decided on 26.06.2015 by this Bench of the Tribunal and both the appeals of the assessee were remanded to the original adjudicating authority for examining the claim of the assessee with regard to their claims that the sales were on FOR basis and other conditions as contained in Board s Circular dated 23.08.2007. Since in these two appeals also the fact that whether the sales were FOR and complies with other conditions of the Circular dated 23.08.2007 are disputed, theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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