TMI Blog2016 (3) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... in prices between the goods sold from the depot and the value shows in the invoices at the time of the paying duty in the factory. We find that the value determined as per the chart enclosed with the SCN (in terms of which the differential duty has been worked out) is in conformity with the provisions of Rule 7 of the Central Excise Valuation Rules. The provisions of the said Rules 5 & 7 are so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l dated 25.4.2007 in terms of which differential duty demand of ₹ 56,369/- was confirmed along with interest and mandatory equal penalty. The said demand arose on account of the fact that the appellant cleared the goods from its depot at a price higher than the price at which the duty was paid at the time of clearance from the factory. The Primary Adjudicating Authority in a fairly detailed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods sold from the depot and the value shows in the invoices at the time of the paying duty in the factory. Rule 5 of the Central Excise Valuation Rules clearly stipulates as under: Where any excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of section 4 of the Act except the circumstances in which the excisable goods are sold for delivery at a place ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, categorically states that the case of transportation of goods from the factory to the place of removal where the factory is not place of removal shall not be excluded for the purpose of determining the value of the excisable goods. It is beyond contest that in this case depot is the place of removal as per sub section 3(c)(iii) of Section 4 of the Central Excise Act, 1944. We also notice that R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chart enclosed with the SCN (in terms of which the differential duty has been worked out) is in conformity with the provisions of Rule 7 of the Central Excise Valuation Rules. The provisions of the said Rules 5 7 are so unambiguous that there was no scope for the appellant to entertain any reasonable belief regarding the value at which the duty was payable. A reasonable belief is the belief of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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