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2016 (3) TMI 481 - CESTAT NEW DELHI

2016 (3) TMI 481 - CESTAT NEW DELHI - TMI - Differential duty demand - 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 - Held that:- We find that the SCN clearly brings out the difference 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 deter .....

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ry belief. Therefore, we are not persuaded that the appellant had a reasonable belief in this regard. - Decided against assessee - Excise Appeal No. E/2884/2007-Ex[DB] - Final Order No. 50973 /2016 - Dated:- 4-3-2016 - Mr. S. K. Mohanty, Member (Judicial) And Hon ble Mr. R. K. Singh, Member (Technical) For the Appellant : Mr. Bipin Garg (Advocate) For the Respondent : Mr. M. R. Sharma DR ORDER Per R. K. Singh Appeal is filed against the order in appeal dated 13.08.2007 which upheld the order in .....

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Excisable Goods) Rules, 2000 and having regard to a detailed chart enclosed with the SCN clearly showing the value of the goods cleared from the depot vis a vis the value at which the duty was paid at the time of clearance from the factory confirmed the said demand. 2. The Ld. Advocate for the appellant states that the issue may be decided on merits. 3. Ld. DR, on the other hand, states that the primary adjudication order as confirmed by the First Appellate Authority is clearly bringing out as t .....

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except the circumstances in which the excisable goods are sold for delivery at a place other than the place of removal, then the value of such excisable goods shall be deemed to be the transaction value, excluding the cost of transportation from the place of removal up to the place of delivery of such excisable goods. Explanation 1. - "Cost of transportation" includes (i) the actual cost of transportation; and (ii) in case where freight is averaged, the cost of transportation calculat .....

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