TMI Blog2016 (6) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... ultimate customers - The appellant has asserted that the lower authority has mistakenly added the above cost considering it as the freight incurred from the warehouse to the depot. To confirm the facts, the relevant submission on record will need to be verified - appeal allowed by way of remand. - E/2308/2008-EX[DB] - 52271/2016 - Dated:- 15-6-2016 - Archana Wadhwa (Judicial Member) And V. Pad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of stock transfer to the depot from where actual sales to the buyers take place. The transaction value for payment of duty has been determined under Rule 7 of the Central Excise Valuation Rules, 2000, at the depot price. Rule 5 of the Valuation Rules provides for exclusion of transportation cost from the place of removal (depot) upto the place of delivery (destination of buyer). However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended that the Revenue has mistakenly added the cost of transportation from the depot upto the premises of the customers considering it to be the cost of transportation from the warehouse upto the depot premises. They have further submitted that even though this fact was brought to the notice of the Original Adjudicating Authority, the same has not been considered in the impugned order. 4. Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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