TMI Blog2014 (9) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... paid have been allowed to be stored and would not include the “depot” or “consignment agent’s premises” or “customer’s premises” in case of FOR sales. In accordance with the Apex Court’s judgment in the case of Ispat Industries v. CCE, Mumbai reported in [2006 (9) TMI 181 - SUPREME COURT OF INDIA] in case of conflict between provision of a Rule framed under the Delegated Legislative Authority, and the provisions of an Act passed by the Parliament, it is the provision of the Act which will prevail. Provisions of Rule 7 of the Central Excise Valuation Rules, 2000, relied upon by the Department, cannot be given an interpretation which is the conflict with the provisions of Section 4(3)(c) of the Central Excise Act, 1944, as the same stood ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-Original dated 11-2-2005 confirmed the duty demand of ₹ 41,780/- along with interest and imposed penalty of equal amount on the respondent under Section 11AC. This order of the Deputy Commissioner was set aside by Commissioner (Appeals) vide Order-in-Appeal dated 13-5-2005. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. None appeared for the respondent though the notice for hearing has been issued well in time. Therefore in accordance with the provision of Rule 21 of the CESTAT Procedure Rules, so far the respondent are concerned, the matter is being decided to ex parte. 3. Heard Sh. Yashpal Sharma, learned DR, who assailed the impugned order by reiterating the grounds of appeal and emphasiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d would not include the depot or consignment agent s premises or customer s premises in case of FOR sales. In accordance with the Apex Court s judgment in the case of Ispat Industries v. CCE, Mumbai reported in 2006 (202) E.L.T. 561 (S.C.) in case of conflict between provision of a Rule framed under the Delegated Legislative Authority, and the provisions of an Act passed by the Parliament, it is the provision of the Act which will prevail. In accordance with this principle, the provisions of Rule 7 of the Central Excise Valuation Rules, 2000, relied upon by the Department, cannot be given an interpretation which is the conflict with the provisions of Section 4(3)(c) of the Central Excise Act, 1944, as the same stood during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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