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2019 (9) TMI 112 - AT - Central ExciseFinalization of provisional assessment - goods cleared on stock transfer basis to the depot - Rule 7(4) of Central Excise Valuation (Determination of price of excisable goods) Rules, 2000 - case of Revenue is that the detail work-sheet of the calculation of the ‘greatest aggregate quantity of goods’ sold has not been elaborated in the order of the adjudicating authority while finalization of the assessment - HELD THAT:- The assessment was made provisional as the value of the goods cleared could not be determined at the time and place of removal, since the said goods were sold from the depots. Therefore, resorting to Rule 7 of the Central Excise Valuation Rules, 2000, the value was determined on the basis of the greatest aggregate quantity of goods sold i.e. the normal transaction value of the goods and adopted the same for finalization of the assessment. The grievance of the Revenue is that even though assessment was made final by the adjudicating authority on the basis of the report of the Range Superintendent dated 03.09.2007, who verified the data and the normal transaction value is determined in accordance with CBE&C Circular No. 803/33/04-CX dated 27.12.2004, but the detail work-sheet in arriving at the said normal transaction value was not enclosed with the impugned order - there is no fine merit in the said contention of the Revenue, as in para 16 of the order of the adjudicating authority, relevant month-wise data for the assessment period has been mentioned, which was based on the report of the Range Superintendent. No contrary evidence has been placed by the Revenue to show that the data reflected in the impugned order by the adjudicating authority is incorrect. Appeal allowed - decided in favor of appellant.
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