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2010 (1) TMI 825 - AT - Central ExciseAssessable value of the goods sold from depot - appellant paid duty on the price at which the same goods had been sold from the factory gate - Department was of the view that in respect of the goods sold from the depot, whether to wholesale buyers or in retail, the duty would be payable on the depot price - Held that:- lower authorities have adopted the retail price as the assessable value, while the dispute relating to the period up to 30th June, 2000 should have been decided on the basis of the provisions of Section 4 as it stood during that period and this dispute for respect of period w.e.f. 1-7-2000 should have been decided on the basis of the provisions of the new Section 4 read with Central Excise Valuation Rules, 2000, order, therefore, being not maintainable is set aside and matter is remanded to the original adjudicating authority for de novo decision
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