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2011 (7) TMI 967 - CESTAT, KOLKATAUnder valuation of the goods cleared during the relevant period by the assessee - The appellants contested the show-cause notice on merits claiming specifically that the amount which is received back from the consignment agents may be more in a few consignment, but in some consignments, it could be less - It can be seen from the above reproduced Section that when there is a normal price of the goods which are already sold by the appellants to a buyer in the course of wholesale trade, it would become a normal price - In the absence of specific provisions to consider the consignment agent’s place as place of removal, during this period the price charged at consignment agents place cannot be considered as a price from the place of removal for adding into assessable value - Held that: the appellant has been taking consistent stand before the lower authorities that there is no evidence that the price shown for clearance from factory gate was vitiated As regards the demand for the period from 28-9-1996 to 28th February, 1997, it is undisputed that the provisions of amended Section 4(4)(b) were applicable and the premises of the consignment agents was also considered as place of removal - Held that: the appellants should have discharged duty liability on the clearances to consignment agent based upon the price charged by and at consignment agents’ premises at or about the same time. - Appeal is disposed of
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