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2017 (12) TMI 231 - CESTAT NEW DELHIValuation - goods sold through depot - The appellants had wide variety of final products and were facing difficulty in paying Central Excise duty at the time of clearance from the factory for sale through depot as they could not ascertain the sale price of identical goods at or about the time cleared on sale from depot - Rule 7 of Central Excise Valuation Rules - the Original Authority did not give any acceptable reason for not accepting the verification report and the details available in ER-1 returns supported by certificate of Chartered Accountant submitted by the appellant - there is no reason to selectively reject the verification report. Since, the claim of the appellant is that they have deposited higher duty than what is demanded, we are not going into the other aspects regarding the applicability of specific rule for valuation etc. Here, we have to note that the appellants did follow a procedure for discharging duty by tracking each consignment and indicating the differential payment in their statutory returns - the question of issue demand for extended period requires/examination by the Original Authority who, as already noted has been directed to examine the quantification with reference to claim of the appellant of duty demand already made. Appeal allowed by way of remand.
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