TMI Blog2020 (7) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, the Commissioner s order and Revenue s argument based on that order that freight charges must be included as the sale in the present facts took place at the buyer s premises is incorrect. Further, for the period 1-7-2000 to 31-3-2003 there will be no extended place of removal, the factory premises or the warehouse (in the circumstances mentioned in the Section), alone being places of removal. Under no circumstances can the buyer s premises, therefore, be the place of removal for the purpose of Section 4 on the facts of the present case. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 3108 of 2012 - FINAL ORDER No. A/30909/2020 - Dated:- 14-7-2020 - Mr. ANIL CHOUDARY, MEMBER (JUDICIAL) AND Mr. P.V. SUBBA RAO, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ponsible for delivering the goods at the buyer s premises. The quantification of the amounts paid towards transport and transit insurance are not in dispute as these amounts have been separately indicated in their contracts and in the purchase orders as well as invoices. 4. As per Section 4(1)(a) of the Central Excise Act, where under the Act, the duty of excise is chargeable on any excisable goods with reference to their value, then on each such removal of goods, such value shall, in case where the goods are sold by the assessee for delivery at the time and place of removal, the assessee and the buyer of the goods are not related and the price is the sole consideration for sale, be the transaction value . This case is covered by Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory; Also, Rule 5 of the Central Excise Rules was substituted, with effect from 1-3-2003, to read as follows : Rule 5 . Where any excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of section 4 of the Act except the circumstances in which the excisable goods are sold for delivery at a place other than the place of removal, then the value of such excisable goods shall be deemed to be the transaction value, excluding the cost of transportation from the place of removal upto the place of delivery of such excisable goods. Explanation 1 . - Cost of transportation includes - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed place of removal, the factory premises or the warehouse (in the circumstances mentioned in the Section), alone being places of removal. Under no circumstances can the buyer s premises, therefore, be the place of removal for the purpose of Section 4 on the facts of the present case. Thus, after the judgment in the case of Ispat Industries Ltd., it is categorically held that the buyer s premises cannot be the place of removal and it has to be the seller s premises only even if the place of delivery is the buyer s premises. Respectfully, following the judgment of the Hon ble Apex Court, this Bench had, in respect of the same appellant, decided this matter in favour of the appellant and against the Revenue (Vijay Electricals Ltd., Vs Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
