TMI Blog2018 (4) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... ises etc. from where such excisable goods were sold. Admittedly, the goods sold by the appellant/assessee delivered at the buyers premises will not make the place of removal as buyers premises - there is no justification for the appellant/assessee to consider the assessable value with inclusion of freight element after the goods were sold/removed from the factory. The appeal by the appellant/assessee regarding assessable value with inclusion of freight element are dismissed. Appeal allowed in part. - Excise Appeals No. 1147-1148, 2480-2490, 2570-2579, 3120-3123 of 2009, 1899-1903, 2312 of 2010 and 570 of 2012 - Final Order No. 60513-60546/2018 - Dated:- 6-3-2018 - Shri Dr. Satish Chandra, President and Shri B. Ravichandran, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured and cleared by the appellant/assessee. The appellant/assessee considered the transaction value for their final products inclusive of outward freight up to the place of delivery of their finished goods. The Revenue held a view that the goods were sold and cleared at the factory gate and the appellant/ assessee is not liable to include the freight component in the transaction value. Such addition of freight resulted in consideration of refund under Notification 56/2002-CE which was held ineligible to the appellant/assessee. On this premise, the Revenue proceeded against the appellant/assessee to deny such refund and to recover wherever such refunds were sanctioned. 4. We have heard both the sides and perused the appeal record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other place or premises from where the excisable goods are to be sold after their clearance from the factory are all places of removal. What is important to note is that each of these premises is referable only to the manufacturer and not to the buyer of excisable goods. The depot, or the premises of a consignment agent of the manufacturer are obviously places which are referable only to the manufacturer. Even the expression any other place or premises refers only to a manufacturer's place or premises because such place or premises is stated to be where excisable goods are to be sold . These are the key words of the sub-section. The place or premises from where excisable goods are to be sold can only be the manufacturer's premis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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