TMI Blog2015 (4) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/2015 - Dated:- 2-2-2015 - Dr. D. M. Misra And Dr. I. P. Lal,JJ. For the Appellant : Shri A. K. Biswas, Supdt.(A.R.) For the Respondent : Dr. S. Chakraborty, Shri Arnab Chakraborty, Advocates ORDER Per Dr. D.M.Misra. This Appeal is filed against Order-in-Original No.110-113/Commissioner/CE/Kol-IV/2007 dated 29.05.2007 passed by the Commissioner of Central Excise, Kolkata-IV. 2. Briefly stated the facts of the case are that the respondent are inter alia, engaged in the manufacture of Viscose Rayon Filament Yarn, falling under chapter sub-heading numbers 5403.32 of CEATA,1985. During the relevant period i.e. 01.07.2000 to 31.05.2004 January 2005 to Jan.2006, they had manufactured cleared the said goods from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Valuation Rules, 2000 should be prior to the date time of removal/clearance of the goods from the factory to depots. Therefore, the order is bad in law. 4. Dr.Samir Chakraborty, Ld.Sr.Advocate assisted by Shri Arnab Chakraborty, Ld.Advocate for the respondent submitted that during the relevant period the respondent had cleared Viscose Rayon Filament Yarn to their depots spread over different parts of the country and paid the duty on clearance of such goods by determining the assessable value provisionally, following Rule 7 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. Later, the respondent has adopted the depots selling price nearest to the time of removal of the goods from the factory and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his issue has been considered by this Tribunal in S.C. Enviro Agro India Pvt. Ltd. s case, (supra) involving similar facts circumstances. This Tribunal after analyzing the provisions of Section 4 of Central Excise Act, 1944 and Rule 7 of Central Excise Valuation Rules, 2000 observed as: 7. We find that the appellant cleared the goods from their factory during 23.04.2001 to 3.5.2001. There was no sale of the goods from the depot during this period. There was no sale of goods from the depot prior to 23.04.2001 also. The first sale of the goods from the depot was made on 8.5.2001 at the rate of ₹ 5,500/- per kg. The rate of ₹ 5,500/- per kg. continued from 8.5.2001 to 5.6.2001 in invoices No.1 to 23. We find that the transact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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