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2018 (3) TMI 14 - CESTAT AHMEDABADValuation - appellants argued that they are actually selling the goods at the factory gate and not clearing the same to their depots - Section 4(1)(a) of the Central Excise Act, 1944 - Held that: - Since the sole defence of the appellant that the goods were not sold at the factory gate is unsubstantiated and was never raised before the original adjudicating authority or before the first appellate authority, the same cannot be allowed to be raised at this stage especially when it is seen from the replies made by the appellant before the lower authorities that they had admitted the goods were sold from the premises of consignment agent - there is no infirmity in the manner in which the value has been arrived at by the lower authorities. Extended period of limitation - Held that: - The appellants are required to assess the value in terms of Central Excise law on the basis of self assessment basis. In case the sales are made through consignment agent, it would not be in the knowledge of the Revenue. It is the duty of the appellant to clearly disclose that no sale is made from the factory but all the sales are made from the premises of the consignment agent - extended period rightly invoked. Appeal dismissed - decided against appellant.
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