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2006 (4) TMI 130 - SC - Central ExciseWhether the authorities could levy duty on the goods on the basis of wholesale price in relation to the sales effected at the factory gate so long as that price is one coming under Section 4(1)(a) of the Act? Held that:- It may be clarified that the Legislature in the year 1996 had introduced sub-clause (iii) to Clause (b) of sub-section (4) of Section 4 [after a further amendment by Act, 32 of 2003 the same is now Section 4(3)(c)(iii)] by which the depot sales were also included in the definition of "place of removal". In the present case, the period involved is prior to the aforesaid amendment and, therefore, the said amendment would not be applicable. Appeal dismissed.
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