needs detailed examination with reference to purchase orders, invoices, L.R.s transit insurance policy, etc. to arrive at the place of sale or place ... category (b) and category (c) sale. For example name of consignor/consignees, transit insurance/risk etc. These claims will have to be first verified, particularly
Appellant advanced the plea of condonation of losses upto 1% incurred during transit of the petroleum products, in view of the Circulars issued ... recorded by the ld.Adjudicating Authority. However, he has no objection in remanding the case to the ld.Commissioner for deciding the issue afresh after
noticed that various documents pertaining to the capital goods were lost in transit when their project office was shifted from Jayanagar to Jigani ... before the Commissioner (Appeals). Thereafter, the Commissioner (Appeals) remanded the matter and as a result of remand, the matter was adjudicated by the Asst. Commissioner
1251-1254/2012-EX dated 16.10.2012 by which the Tribunal remanded the matter back to the Commissioner (Appeals) for de novo decision after examining ... Boards circular no.23.08.2007 i.e. during transit of the goods, the risk of loss of the goods or damage
report goods not usable Failure to lead evidence to claim genuineness of transition of goods from origin to destination In instant case, totally negative opinion ... appears to have oblique motive and not entitled to credit Plea or remand not entertainable as department not required to prove case with mathematical precision
take place for transportation of petroleum products made by the appellant as transit losses. That after reconciliation of the clearance figures of petroleum products, appellant ... that all the reconciliations made were produced before the Adjudicating Authority in remand proceedings as per EXB XII of the appeal paper book
evidence to show that the duplicate copy had been lost in transit. The adjudicating authority, therefore, disallowed the Modvat credit and imposed a penalty ... satisfied about loss of duplicate copy of invoice in transit and in the absence of the same credit of duty paid on the input shall
find that service tax Cenvat credit in respect of courier service and transit insurance stand denied by the lower authorities on the ground that appellants ... relates to the factual position, I set aside the impugned order and remand the matter to Commissioner (Appeals) for fresh consideration, after examining the requisite
M/S. Hero Motocorp Ltd vs Cce, Delhi Iii on 21 July, 2014
IN THE
Schlumberger Asia Services Ltd vs Cc (Adj.) on 14 July, 2014
IN THE CUSTOMS, EXCISE
