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2014 (8) TMI 134 - AT - Central ExciseValuation - sale through depots - manufacturing and sale of hot rolled coils, cold rolled coils and various other products - Rule 7 of the Central Excise (Valuation) Rules, 2002 - Revenue has only taken into account the clearances made from the Depots where goods are sold at higher value and have not taken those clearances from depots where the goods were cleared at lower value. - Held that:- It is the entire clearances which have to be taken into account and the assessee's liability has to be arrived at accordingly. The Revenue cannot pick only those matters where the goods were sold at higher rates from the depot and ignore the clearances which were ultimately sold at a lower value, though the duty was paid at the higher assessable value. As such, by following the ratio of the above decisions, we set-aside the impugned order and remand the matter to the Commissioner for re-examining the above aspects and also the aspect of limitation - Decided in favour of assessee.
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