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2018 (2) TMI 72 - AT - Central ExciseLiability of duty - freight element incurred on inter-depot transfer of petroleum products for payment of duty - Rule 7 of Valuation Rules - Held that: - withdrawal of warehousing facility has brought new responsibility to the appellants as the place of removal for the excisable goods are to be determined at the time of clearance of goods from the factory. When the goods were not sold from the depot to which they were cleared by the appellants, it would necessarily follow that till the actual place of clearance, the element freight has to be added. Penalty - case of appellant is that the tax is paid immediately on intimation from Revenue - Held that: - even in such a situation it is open for the Revenue to examine the existence or otherwise of the elements for imposition of penalty. In the present case, the same has been done. Since the criteria for both, extended period of demand as well as imposition of penalty are one and the same and same demand has been confirmed for extended period, we find a different interpretation cannot be invoked for waiver of penalty. Appeal dismissed - decided against appellant.
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