TMI Blog2020 (3) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... factory or any other place or premises of production or warehouse or a place of consignment agent which is relatable to the seller and it cannot be the buyer s premises. Once the goods reach the buyer s premises, there is nothing to be removed or sold and the sale is already complete. Therefore place of removal has to be seller s premises. For the purpose of valuation under Section 4, the value has to be the transaction value at which the goods are sold by the assessee for delivery at the time and place of removal. Therefore, there is no scope for charging excise duty on the cost of transportation from the seller s premises to the buyers premises. The demands are not sustainable and impugned orders need to be set aside - Appeal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alties were also imposed upon the appellant under Rule 23(1)(a) of the Central Excise Rules, 2002. 2. Aggrieved, the present appeals have been filed by the appellant. Learned Counsel for the appellant submits that the short point to be decided is where the goods are sold on FOR destination basis whether the cost of transportation from the sellers premises to the buyers premises can be included in the assessable value of the goods or otherwise. This issue has been settled by the Hon ble Apex Court in the case of Commissioner of Customs Central Excise Nagpur v. Ispat Industries Ltd. [2015 (324) E.L.T. 670 (S.C.) paras 17, 23 and 24 of which are reproduced below : 17. It is clear, therefore, that as a matter of law with effect from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the place of removal for the purpose of Section 4 on the facts of the present case. He would further submit that this judgment of the Hon ble Apex Court has been followed by this Bench in the case of KJV Alloy Conductors Pvt. Ltd. Others disposed of by Final Order Nos. A/30582-30587/2019. He submits that the same ratio may be followed in the present case. 3. Learned A.R. reiterates the findings of the impugned orders and asserts that the demands have been correctly confirmed and penalties have been correctly imposed. 4. We have considered the arguments on both sides and perused the records. The question which falls for consideration is when the goods are sold on FOR destination basis where the property in goods gets transferred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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