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2014 (12) TMI 995 - CGOVT - Central ExciseDenial of rebate claim - original authority sanctioned the rebate claims - Orders were reviewed by the Jurisdictional Commissioner, on the ground that the assessable value is higher than FOB value - appellate authority accepted the appeals of the department that extra amount paid by the assessee on freight and insurance (if any) being duty, has to be treated as extra payment - Place of removal - Held that:- place of removal may be factory / warehouse, a depot, premise of a consignment agent or any other place of removal from where the excisable goods are-to, be sold for delivery at place of removal The meaning of word "any other place" read with definition of "Sale", cannot be construed to have meaning of any place outside geographical limits of India. The reason of such conclusion is that as per Section 1 of Central Excise Act, 1944, the Act is applicable within the territorial jurisdiction of whole of India and the said transaction value deals with value of excisable goods produced/manufactured within this country. Government observes that once the place of removal is decided within the geographical limit of the country, it cannot be beyond the port of loading of the export goods. Under such circumstances, the place of removal is the port of export where sale takes place. `Place of removal' is critical to decide the transaction value. In these cases, there is no categorical findings by lower authorities to mention 'place-of removal'. Hence, Government finds it necessary that 'place of removal' may be decided by original authority before reaching at conclusions on transaction value. As such, the cases need to be remanded back to decide afresh after deciding `place of removal' - Matter remanded back - Decided in favour of assessee.
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