Central Excise - Valuation - Difference between ex-factory price and ex-depot price - Regarding

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....Valuation - Difference between ex-factory price and ex-depot price - Regarding. I am directed to say that it has been brought to the notice of the Board that in certain cases the assessees deliberately decrease the wholesale price at the factory gate and effect bulk of the sales from the depots at higher prices and only a small portion of the total sales, is made at the factory gate, in order to ....