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K.K.USHA, C.N.B.NAIR
Associated Strips Ltd. – Appellant
Versus
Commissioner of Central Excise, New Delhi – Respondent
Per Justice K.K. Usha :
Since identical issues are raised in these appeals and common arguments were addressed by both sides, we propose to dispose of the appeals under a common order.
Appeal No. E/1124/01-A-M/s. Associated Strips Ltd. vs. CCE New Delhi.
2. The above appeal is at the instance of the assessee challenging the Order-in-Appeal No. 267-CE/DLH/2001 dated 12.3.2001 passed by the Commissioner of Central Excise (Appeals), New Delhi. Original authority has taken the view that the property in the goods had passed in the case of the transactions involving the assessee at the buyers premises and not at the factory gate and, therefore, the element of freight and transit insurance are to be included in the normal value as contemplated under section 4 of the Central Excise Act, 1944. The demand of differential duty as per the show cause notice was confirmed by its order dated 2.2.2000. Appeal therefrom was dismissed by the Commissioner (Appeals). According to the Commissioner (Appeals), appellant's case has to be decided in the light of the ratio of the decisions of this Tribunal in CCE Meerut Vs. Prabhat Zarda Factory Ltd. 2000 (38) RLT 637 (CEGAT-L.B.) = RLT (L.B.-CEGAT) - 168
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