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2013 (7) TMI 247 - CESTAT MUMBAIRectification of Mistake from the Final Order of the Tribunal – In the definition of ‘Place of Removal’, clause (iii) was inserted only in section 4(3) of the Central Excise Act, 1944 vide Finance Act, 2003 and came into force only on 14.05.2003. Since the period under consideration in the said order was from July, 2000 to December, 2001, the conclusion drawn in the said order is wrong since in respect of clearances from the depot from where the goods are sold, since depot is not a place of removal, the transaction value has to be determined at the factory gate and the same would not include the cost of transportation from the factory to the depot. – Held that:- in paragraph 8 of the said order, the sentence “From the definition of place of removal, in respect of the goods sold from the depot, it is the depot which is the place of removal, and as regards the time of removal, the same shall be deemed to be the time at which the goods were cleared from the factory” needs to be deleted and we order accordingly. - Decided in favor of Assessee.
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