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TMI Blog2000 (11) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... . Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is for dispensing with the condition of pre-deposit of duty amount of Rs. 16,12,512/- confirmed against the applicant appellant for the period October, 1996 to August, 1998 by raising a show cause notice dated 26-2-1999. An equivalent amount of personal penalty has also been imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory. Assailing the findings of the adjudicating authority, ld. Advocate submits that the goods have been removed in their case to the factory of M/s. Hindusthan Lever Ltd., who are consuming the same captively. As such the provisions of Section 4(4)(b)(iii) are not applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reasoning of the adjudicating authority and submits that admittedly the appellants are adding the freight element when they are clearing their goods to their consignment agents or to their depots. As such there is no reason as to why the freight element should not be added to the assessable value of the goods when the same are cleared from their factory gate to the factory of M/s. Hindusthan L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er place from where the goods in question are to be sold. In the instant case the clearance from the appellants' factory gate to M/s. Hindusthan Lever Ltd. is not for the purpose of further selling the goods. As has been explained to us by Shri Bagaria that the goods in question, which have been manufactured by them on job work basis, are being consumed by M/s. Hindusthan Lever Ltd. captively. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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