TMI Blog2019 (4) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary documents to prove that the sale is on F.O.R. basis. Though, counsel for the appellant has produced the documents now to show that the sale is on F.O.R. basis, it is best that the matter be remanded for the purpose of verification of these documents - appeal allowed by way of remand. - E/42355/2018 - FINAL ORDER NO. 40489/2019 - Dated:- 12-3-2019 - Smt. Sulekha Beevi C.S, Judicial Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Hon ble Apex Court in the case of Commissioner of Customs Central Excise, Aurangabad Vs M/s. Roofit Industries Ltd., reported in 2015 (319) E.L.T.221 (S.C.) was referred to for the purpose of determining the place of removal for valuation purposes. The said circular in para 5 had also referred to the issue of credit on outward transportation of goods after referring to the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Sanghi Industries Ltd., Vs CCE reported in 2019 (2) TMI 1488 CESTAT AHMEDABAD and M/s. Ulttratech Cement Ltd., Vs CCE reported in 2019 (2) TMI 1487 CESTAT AHMEDABAD. 3. The learned Authorised Representative for the Revenue Shri L. Nandakumar, AC (AR) supported the findings in the impugned order. It is emphasized by him that the appellants have not produced necessary documents to estab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on F.O.R. basis. On perusal of records and after considering the arguments of learned Authorised Representative for the Revenue, I find that the there is not much discussion in the orders passed by the authorities below as to which is the place of removal. It is also stated that the appellants have not furnished necessary documents to prove that the sale is on F.O.R. basis. Though, counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
