@JUDGMENTTAG-ORDER
1. On the facts of this case, we find that the Commissioner while upsetting the Order-in-Original recorded a categorical finding that the insurance policy for the transportation of the goods was taken by the assessee on behalf of the purchaser which is clear from the letter dated 6-12-2001 addressed by the purchaser to the assessee itself. Therefore, the cost of transportation and insurance could not have been included for arriving at the price of the goods for the purpose of Excise duty. We, thus, find no merit in this appeal which is accordingly, dismissed.
