https://www.taxtmi.com/caselaws?id=80355 The Tribunal upheld the Department's duty assessment at the factory gate, emphasizing the marketability of gas at that point. The appellant's argument for duty assessment at the consumer's point, citing transit losses and marketability, was dismissed. The Tribunal ruled that duty must be paid at the factory gate under Rule 9 of the Central Excise Rules, 1944, rejecting the appellant's contentions and finding no merit in the appeal. The judgment highlights the application of Central Excise Rules in determining duty levy based on the point of marketability for excisable goods. en-us Wed, 28 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80355 The Tribunal upheld the Department's duty assessment at the factory gate, emphasizing the marketability of gas at that point. The appellant's argument for duty assessment at the consumer's point, citing transit losses and marketability, was dismissed. The Tribunal ruled that duty must be paid at the factory gate under Rule 9 of the Central Excise Rules, 1944, rejecting the appellant's contentions and finding no merit in the appeal. The judgment highlights the application of Central Excise Rules in determining duty levy based on the point of marketability for excisable goods. Case-Laws Central Excise Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80355