2007 (6) TMI 21

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..... ods from the Depot during the period 29-9-1996 to 31-10-1996 at a price higher than the price on which they paid Excise duty. The demand was made in respect of higher price and the same was confirmed by the Original Authority. The Lower Appellate Authority has set aside the demand leading to this appeal by the Department. The ground taken by the Department is that the law was amended w.e.f. 29-9-1 .....

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..... cular dated 29-9-1996 that clearances from the factory prior to the change in the law are required to be assessed at the sale price prevailing at the factory gate. 2. We find substance in the submissions made by the ld. Advocate for the Respondents. In view of the factual position that the clearances were made from the factory before the change in the legal position, the order passed by the Lower .....

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