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2009 (4) TMI 202 - HC - Central ExciseWhether Rule 8 of the Central Excise Rules 2001 or Rule 173G(1)(d) of Central Excise Rules 1944 is applicable to the facts and circumstances of the case where it is not the delay in payment of duty on fortnightly basis. Whether the first respondent - Tribunal is right in holding that Rule 173G(1)(d) of C.E. Rules and/Rule 8 of CE Rules 2001 are applicable to the present case? Held that - In this case since it has been admitted that the value of the goods sold from the depot was not available the appellant had adopted the value nearest to the time of removal of goods under assessment and paid the differential duty in respect of the actual price of the goods sold. The Commissioner (Appeals) had held that Rule 173G(1)(d) of Central Excise Rules 1944 and Rule 8 of Central Excise Rules 2001/2002 can only be invoked where there was failure in fortnightly/monthly payment of duty and there is no finding that there was such failure. Therefore the above questions of law are answered in favour of the appellant.
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