TMI Blog2023 (10) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... The impugned order reaches to the conclusions without stating the exact provisions on the contract from which these conclusions have been reached. In this background, it is not found that the impugned order is a speaking order. The impugned order is therefore set aside and matter remanded to the Commissioner (Appeals) for fresh adjudication after giving exact reasons along with evidence for reaching the conclusions arrived at therein. Appeal allowed by way of remand. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Virendra Nayyar C.A. and Sanjay Saraswat, Consultant appeared for the Appellant Shri A.K. Samota, Superintendent (Authorized Representative) for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant case is the factory gate and not the premises of the buyer. 3. Learned Authorized Representative relies on the impugned order. 4. We have considered the rival submissions. We find that the order-in-original holds that the premises of the buyer, where the appellant makes delivery on FOR basis, is the place of removal . For reaching this conclusion, the order-in-original relies on the decision of Hon ble Apex Court in the case of Roofit Industries Limited in Civil Appeal No. 5541 of 2007. In the said decision following has been observed: 11. In Commissioner of Central Excise, Noida, v. Accurate Meters Ltd. -(2009) 6 SCC 52- 2009/03)LCX0001 Eq 2009 (235) ELT 0581 (S.C), the Court took note of few decisions including in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific or ascertained goods the property in them is transferred to the buyer at such time as the parties to the contract intend it to be transferred. (2) For the purpose of ascertaining the intention of the parties regard shall be had to the terms of the contract, the conduct of the parties and the circumstances of the case. (3) Unless a different intention appears, the rules contained in Sections 20 to 24 are rules for ascertaining the intention of the parties as to the time at which the property in the goods is to pass to the buyer, 15. These are clear finding of facts on the aforesaid lines recorded by the Adjudicating Authority. However, the CESTAT did not take into consideration all these aspects and allowed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory to the buyer's premises. I find that as per purchase order, the appellant has agreed to supply the material with certain conditions and on the given date and place. I further find from purchase order that there are three purchase order, all are FOR/door delivery basis, out of one purchase order, in two purchase order, price quoted was excluding freight charge and ht charges has shown separately. 7. I find that: i. The payment is to be made only within certain terms and conditions. Again any losses would be liquidated from the appellant's account. ii. In case of transit lost or damage, it was the onus of the appellant to provide replacement, at no cost to their customers/client. iii. The sale was actu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
