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2018 (3) TMI 340 - AT - Central ExciseValuation - pressure cooker parts - Sale from depot - Department was of the view that since the goods were being sold from the depots and the appellant have not produced any evidence at the time of removal, what was the price at which the goods were being sold from the depots, they are liable to pay duty on the price mentioned in the invoices for removal from the factory without any abatement. Held that: - Since in this case, the goods were being sold from the depots, it is the depot which is to be treated as the place of the removal and as per the provisions of Section 4, the duty was required to be paid at the time of removal from the factory on the value of the goods at the depots, while the duty has been paid by the appellant on price equal to MRP minus 35% at the time of removal from the factory, There is no evidence produced by the Department that at the time of removal, the goods were being sold from the depots at the full MRP price without any abatement. The appellant is required to pay duty at the value, the price on which the goods have been cleared from the depots i.e. the assessable value and the appellant had paid duty accordingly. Appeal allowed - decided in favor of appellant.
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