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2011 (3) TMI 283 - AT - Central ExciseDemand - Ld. DR states that the appellants were required to pay duty in respect of impugned goods transferred to their own depot for subsequent sale in terms of Rule 7 of the Central Excise Valuation Rules, 2000 - This is a case where there are factory gate sales to independent buyers as well as transfer to the appellant s own depots from where the impugned goods have been subsequently sold - Since, the appellants have paid duty on a different basis in these cases, following the ratio of the cited decisions, the matter requires to be remanded to the original authority for fresh decision taking into account the duty amounts that has already been paid and the duty amount that would be required to be paid, applying the valuation method under Rule 4 of the Central Excise Valuation Rules, 2000, based on the assessable value at the factory gate to the independent buyers Time barred - Even though all the demands are on similar issue, the amounts are different relating to different consignments and the invoices and sales details of the same were not furnished by the appellants to the department - Mere filing of RT 12 returns showing consolidated figures for the entire month was not adequate to enable the department to ascertain the state of affairs as the invoices have not been submitted along with the RT 12 returns - The appeals are allowed by way of remand
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