https://www.taxtmi.com/caselaws?id=107467 Central excise duty demand could not be confirmed against a manufacturer's depot when the goods had already been cleared from the factory on payment of duty. If the department considered depot realisations to be higher, the matter had to be pursued with the Central Excise officer having jurisdiction over the factory, because no provision in central excise law permitted a demand against the depot itself. The higher depot price also included excise duty and other taxes, and the dispute was confined to only about one month. On that basis, the demand against the depot was unsustainable and the impugned orders were set aside. en-us Mon, 17 Feb 2003 00:00:00 +0530 Thu, 22 Mar 2012 16:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107467 Central excise duty demand could not be confirmed against a manufacturer's depot when the goods had already been cleared from the factory on payment of duty. If the department considered depot realisations to be higher, the matter had to be pursued with the Central Excise officer having jurisdiction over the factory, because no provision in central excise law permitted a demand against the depot itself. The higher depot price also included excise duty and other taxes, and the dispute was confined to only about one month. On that basis, the demand against the depot was unsustainable and the impugned orders were set aside. Case-Laws Central Excise Mon, 17 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107467