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2015 (10) TMI 105 - AT - Central ExciseVariation in value of goods - goods which they had sold from the depot at a value higher than the value on which they have paid the duty - SSI Exemption - Invocation of extended period of limitation - Notification No. 9/99-CE dated 28.2.1999, 9/2000-CE dated 1.3.2000 and 9/2001-CE dated 1.3.2001 - Held that:- Assessees contention that extended period cannot be invoked has merit as the appellant-assessee was submitting the returns. They were also submitting the price declaration at the relevant time. Further, every month they were computing the differential duty on the value of the goods which they had sold from the depot at a value higher than the value on which they have paid the duty. They were also informing the details to the range Superintendent every month. We also note that the appellant-assessee was not even claiming the refund of duty in cases where they had sold the goods at a lower price. Invoking the extended period or imposition of penalty under Section 11AC is not correct. However, we note that the learned counsel for the appellant-assessee has submitted that they are not disputing the duty determined by the Commissioner (Appeals) which they have already paid. - as per definition of place of removal under Section 4 of the Central Excise Act, it was factory gate in the facts of present case. - Decided in favour of assessee.
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