Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1287 - AT - Central ExciseValuation - transfer of goods to depots /showrooms - price on the basis of Comparable goods - Time Bar - Held that: - the CBEC vide its clarification dated 01.07.2002 had clarified that the duty is to be paid in terms of Rule 8 of the Valuation Rules. However the same has been subsequently revised vide circular dated 25.04.2005 in which it has been specified that the valuation of samples can be done in terms of Rule 4. The issue of time-bar has also been discussed by the authorities below. In the impugned order it has been recorded that the appellant after shifting the unit to the present jurisdiction has failed to give information regarding goods cleared for replacement by adoption of value as per Rule 8 of the Valuation Rules. Appeal dismissed - decided against appellant.
|