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2018 (12) TMI 425 - AT - Central ExciseValuation - sale of goods through Depot - rates prevalent at the Depot - Department was of the view that the Central Excise duty is required to be paid by the appellant at the factory gate at prices prevalent at the depot from where the products were ultimately sold - demand of differential duty - Held that:- The goods were not sold from the Haldia Depot, but were further transferred to other depots of the appellant and sold at different prices. As such in terms of the provisions of Section 4 of the Central Excise Act, 1944 read with Rule 7 of the Central Excise Valuation Rules, 2000, the appellant is required to discharge the duty at prices prevalent at the depot from where the goods are sold - demand upheld. Penalty - Held that:- There is no malafide intention on the part of the appellant - penalty set aside. Appeal allowed in part.
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