TMI Blog2010 (1) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... 000 should have been decided on the basis of the provisions of the new Section 4 read with Central Excise Valuation Rules, 2000, order, therefore, being not maintainable is set aside and matter is remanded to the original adjudicating authority for de novo decision - E/5385-5386/2004-EX(PB) - 104-105/2010-EX(PB), - Dated:- 27-1-2010 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. Shri B.L. Narasimhan, Advocate, for the Appellant. Shri K.P. Singh, SDR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. The appellants are manufacturers of punching binding machines, Laminating machines, Plastic Binding Elements and Pouches chargeable to Central Excise Duty under sub-heading 8440.10, 8439.10, 3923.90 and 39 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 4 which came into effect from 1-7-2000 read with Central Excise Valuation Rules, 2000, that the point of dispute in this case is as to whether in respect of goods sold from depot to retail customers, the duty should be charged on the retail price or on the price to wholesale buyers and that in this case the matter has been decided for the entire period on the basis of the provisions of old Section 4 while the period of dispute is from July 1999 to September 2001. Shri Narasimhan also pointed out that while in respect of pre-July 2000 period, the Departmental authorities have sought to apply the amended provisions wherein the depot of a manufacturer has been included as a place of removal, both the lower authorities have ignored the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of transaction value, even though the depot was not covered by the definition of the place of removal , by virtue of the provisions of Rule 7 of the Central Excise Valuation Rules, 2000, in respect of sales of excisable goods from depot, the assessable value was to be determined on the basis of the depot price of such goods at the time of their removal from the factory gate. Therefore, during the entire period of dispute, the duty on the goods sold from the depot was to be paid on the basis of the sale price of such goods at the depot at the time of their removal from the factory gate. However, there was one main difference between the provisions of Section 4 as it stood during the period prior to 1-7-2000 and as it stood w.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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