Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 414 - AT - Central ExciseRefund - Rule 7 of the Central Excise Valuation Rules, 2000 - when the goods are cleared to depot on stock-transfer basis from where the goods are ordinarily sold, for the purpose of discharging duty liability at the time of removal of goods from the factory, the price prevalent at the same time or at the nearest point of time at the depot should be ascertained and on that price duty liability has to be discharged. In the instant case, the appellant-assessee has discharged duty liability accordingly - Appeal is rejected
|