TMI Blog2019 (4) TMI 1593X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the transaction value for calculating the jute cess payable on the goods cleared through DGS D. Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/75373/2018 - F.O./75433/2019 - Dated:- 22-4-2019 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER And SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri Saurabh Bagaria, Advocate And Shri Indranil Banerjee, Advocate for the Appellant (s) Shri A. Roy, Supdt. (A.R.) for the Respondent (s) ORDER PER SHRI P.K. CHOUDHARY Briefly stated the facts of the case are that the appellant is engaged in the business of manufacturing various jute products including Hessian bags and Sacking bags classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944. On appeal, the Ld. Commissioner (Appeals) rejected the appeal and upheld the Order-in-Original. Hence, the present appeal before the Tribunal. 2. The Ld. Advocate appearing on behalf of the appellant submits that the requisition order of the DGS D have been perused by the Department and they were all throughout aware of the pricing as stipulated in the said requisition order of the DGS D. Said order did not include 2nd stage handling charges in the pricing and the prices are ex factory and since the sale is at the factory gate, Central Sales Tax has been charged in the invoices issued at the time of clearance of the goods. In support of his submissions, he relied upon the order of the Ld. Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As has been seen in the present case all prices were exworks , like the facts in Escorts JCB s case. Goods were cleared from the factory on payment of the appropriate sales tax by the assessee itself, thereby indicating that it had sold the goods manufactured by it at the factory gate. Sales were made against Letters of Credit and bank discounting facilities, sometimes in advance. Invoices were prepared only at the factory directly in the name of the customer in which the name of the Insurance Company as well as the number of the transit Insurance Policy were mentioned. Above all, excise invoices were prepared at the time of the goods leaving the factory in the name and address of the customers of the respondent. When the goods were hande ..... X X X X Extracts X X X X X X X X Extracts X X X X
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