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M/s. Tulsyan NEC Ltd. Versus CCE Chennai

Valuation - freight incurred for removal of goods from the factory gate to the consignment agent - includibility - Held that: - in the appellant's own case the Tribunal vide Final Order No./ 41763-41766/2015 dated 6.7.2015, the Tribunal held that There is no flow back of the freight aspect proved by Revenue showing that the same has come to the manufacturer in disguise. That not being the case, assessable value declared by the appellant remains untouched - demand set aside - appeal allowed - dec .....

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on the ground that the department is shown in the above appeal with jurisdiction of Chennai-II Commissionerate whereas now the same has been changed as The Principal Commissioner of Central Excise, Chennai I Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034 . 2. The assessee is represented by Shri P.C. Anand, C.A. He submitted that the issue involved in this appeal is covered and requests to hear the appeal along with appeals No. E/40285/2017 and E/42535/2014 listed for .....

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s well as change of address is therefore allowed in the above terms. The amended address shall be noted in the EA-3 Form. 5. Since the issue in dispute in all the above mentioned appeals is common and also is covered by the appellant s own case, after allowing the miscellaneous application all the three appeals are taken up together for common disposal. 6. The brief facts of the case are that the appellants are manufacturers of MS Billets and TMT Bars falling under Chapter sub-heading 72071920 a .....

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