TMI Blog2003 (7) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. This appeal of M/s. J.K. Papers Ltd. is directed against the confirmation of a duty demand of Rs. 65,731/-. The facts leading to the duty demand is that the appellants cleared, without payment of duty, a quantity of about 84 MT of writing and printing papers for export to Bangladesh. Part of the goods were not accepted by the foreign purchaser. Accordingly, they were sold to buye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Weaving Mills Ltd. v. C.C.E., Jaipur-II [2000 (121) E.L.T. 790 (T)]. 2. The learned SDR has contended that valuation of the goods has been correctly done by the lower authorities. It is her submission that in terms of Section 4 of Central Excise Act, 1944 the normal price of the goods at the time of their removal from the factory is to be the assessable value. According to her, viewed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and where the duty is on the basis of value, the value to be adopted is the normal price at which such goods are ordinarily sold by the assessee to a buyer in the course of wholesale trade for delivery at the time and place of removal . Therefore, the price to be adopted was ex-factory price at the time of removal i.e. original non-duty paid removal for export. Subsequent events like deterio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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