TMI Blog2017 (4) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... rtainment, the value of goods in time nearest i.e., immediate past, to the time of removal of the goods shall be considered for the purpose of Rule 7 - the appeal is remanded to the learned adjudicating authority for redoing the adjudication at the earliest issuing notice to the appellant - appeal allowed by way of remand. - E/00812/2006 - 42581/2016 - Dated:- 20-12-2016 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member For the Appellant - Shri Puneet Bansal, Adv. For the Respondent - Shri K.P. Muralidharan, AC (AR) ORDER Per D.N. Panda Appellant was manufacturer of 'nylon yarn' and cleared the same from its factory during 01.04.2001 to July, 2002 to its consignment agent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime of removal of goods under assessment . [Emphasis supplied] 3.1 According to the appellant, Rule 7 has two propositions. The first one is that where the goods were sold at the same time and place, the value prevailed thereat at that time shall be the normal transaction value . The second proposition is that when the goods are not sold at or about the same time, the value is to be ascertained taking the value of the time nearest to the time of removal of goods under assessment. The three show-cause notices dated 07.05.2002, 05.07.2002 and 05.05.2003 alleged that appellant had not adopted the value of clearance at the consignment agent's premises at the time of clearance for payment of duty as per para 1 read with para 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout any allegation in the show-cause notice. Accordingly, the adverse finding on different variety of goods sent to consignment is baseless in absence of allegation in SCN. 4. Being aggrieved by the order of learned Commissioner, appellant's prayer is to determine the assessable value in accordance with section 4 of Central Excise Act, 1944 applying Rule 7 of the Valuation Rules, 2000 and meaning of the normal transaction value is to be gathered from Rule 2(b) of the Valuation Rules, 2000. Further in absence of any allegation of supply of any varied quantity or quality of the goods sent to consignment agent in the show-cause notice, learned Commissioner (Appeals) exceeded his Jurisdiction to create new Jurisdiction for his decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted below. Section 4(1)(a) - In case where the goods are sold by the assessee, for delivery at the time and place of the removal, the assessee and the buyer of the goods are not related and the price is the sole consideration for the sale, be the transaction value; Clause (3) under sub-section (c) - place of removal means (i) a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty. From where such goods are removed; 8. In so far as the clearance from the consignment agent's premises is concerned, law relating there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of the disputed period following the law relating to the relevant period and taking into account the clearance statement submitted by the appellant as well as granting reasonable opportunity of hearing and compare that with the details on record in respect of different parties to determine assessable value of the clearances at consignment agent's place. 9.2 It is reiterated that the value of clearances of the material period shall be determined as per law prescribed by Rule 2 (b) of the Central Excise (Determination of Price of Excisable Goods) Rules, 2000 read with Rule 7 thereof. Where on the respective date sale price is not available for the purpose of ascertainment, the value of goods in time nearest i.e., immediate past, to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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