TMI Blog2004 (10) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... ous customers from the premises of consignment stock agent; that the assessable value of the goods has been determined on the basis of sale prices prevailing on dates subsequent to the date of removal of goods from the factory under Rule 7 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. The learned Advocate submitted that in Board s Circular F. No. 354/81/2000-TRU, dated 30-6-2000, it has been clarified that when the goods are not sold at the factory gate and they are transferred to depots or consignment agents, the assessable value shall be the value at which the greatest aggregate quantity of goods from the depots, etc. are sold at or about the time of removal of the goods being from the factory/w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect goods from factory alone have to be analyzed to arrive at normal transaction value through - aggregation of greatest quantity sold; that at no circumstances should sales effected after the day on which clearance from factory was effected, be used to determine the normal transaction value; that it is also not practically possible to arrive at a future rate at which the duty is required to be paid; that if the interpretation of the Department that future price can also be taken as base is implemented, it would mean that the assessee has to foretell through some figment of imagination, the prices at which goods would be sold during subsequent periods and determine the normal transaction value and pay excise duty while clearing the goods fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other place or premises (hereinafter referred to as such other place ) from where the excisable goods are to be sold after their clearance from the place of removal and where the assessee and the buyer of the said goods are not related and the price is the sole consideration for the sale the value shall be the normal transaction value of such goods sold from such other place at or about the same time and, where such goods are not sold at or about the same time, at the time nearest to the time of removal of goods under assessment. 6. The normal transaction value as per Rule 2(b) of the Valuation Rules means the transaction value at which the greatest aggregate quantity of goods are sold. The Appellants have mentioned that they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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