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2013 (9) TMI 720 - AT - Central ExciseValuation - inclusion of incidental charges - Place of removal - Held that:- appellant had discharged the duty liability on the clearances made during this period at a price considered as factory gate sale price - price for such clearances was the right basis for determining the value for assessment of the impugned clearances prior to 1.7.2000. Unless duty was paid on lower value compared to contemporaneous price for sale of such goods to unrelated buyers at the factory gate, in respect of these clearances, there is no case or any demand’ - during this material period there was no definition in the provisions of the Central Excise Act for the ‘place of removal’ - there cannot be any demand on the appellant, there being absence of definition of ‘place of removal’ in the Central Excise Act, 1944. Regarding demand of duty for the period from 1.7.2000 to 13.5.2003 - Demand of duty liability on the ‘incidental charges’ charged by the appellant for transfer of goods from Hyderabad to various depots needs to be included in the assessable value for this period and duty has to be demanded from them. The exact quantification of duty needs to be done by the adjudicating authority, as the show-cause notices issued are overlapping; we would leave the quantification issue to the adjudicating authority to come to a conclusion. Since the demand requires re-quantification, the penalty amount and the interest on the demand of the duty liability also needs to be worked out proportionate to the demand. To that extent only for the quantification of the demand for the period from 14.5.2003 to 30.6.2004, the matter is remitted to the adjudicating authority - Decided against assessee.
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