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2019 (7) TMI 781 - AT - Central ExciseValuation of goods - short payment of excise duty - place of removal - Revenue was of the view that the appellant has not followed the provisions of Rule 2, 3, 4 and 7 of Central Excise Valuation (Determination of Price of Excisable Goods), Rules, 2000, at the time of removal of goods to its depot, resulting a short payment of Central Excise duty of ₹ 66,907/- for the period February to March, 2015 - Silicon Manganese is simultaneously sold from the factory/place of manufacture itself that too the major portion of the manufacture and it is only the part produced which has been shifted to Depot for further sale to the buyers HELD THAT:- The issue decided in the case of M/S. VANDANA GLOBAL LIMITED VERSUS C.C.E., RAIPUR [2018 (11) TMI 969 - CESTAT NEW DELHI] where on identical facts it was held that The transaction value in the present case is the value at which the Silicon Manganese has been sold by the appellant at its factory gate, while transferring the unsold portion thereon to the Depot. There is no question of short payment of duty - appeal allowed - decided in favor of appellant.
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