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2013 (12) TMI 1186 - AT - Central ExciseValuation of goods - Payment of duty for the clearances made to their depot in terms of Rule 7 of the Central Excise (Valuation) Rules 2000 r.w. Rule 7 read with Section 4 (1) (b) of the Central Excise Act – Held that:- The assessee seems to believe that the goods which were cleared from the factory gate to the depot on a certain date at a certain price should necessarily be sold from the depot at the same price as far as possible on the same date and the amount of duty paid at factory gate should be recovered from the ultimate buyer so as to justify the determination of assessable value of the goods cleared from factory in terms of Rule 7 - The compilation of invoices (both factory gate and depot) produced is part of the assessee’s endeavour to make out this sort of a case – matter remanded to the original authority to take fresh view on the valuation issue after giving the assessee a reasonable opportunity of adducing evidence – Decided in favour of Assessee.
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