https://www.taxtmi.com/caselaws?id=113234 The Tribunal held that there was no sale at the factory gate and upheld duty recovery based on the value of goods when cleared from the depot. The appellant's argument that goods were sold at the factory gate was rejected as possession remained with the appellant until goods were removed from the depot. The Tribunal clarified the interpretation of the place of removal for excisable goods and emphasized the transfer of possession as crucial in determining the point of sale under the Act. en-us Thu, 04 Dec 2003 00:00:00 +0530 Fri, 04 May 2012 14:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113234 The Tribunal held that there was no sale at the factory gate and upheld duty recovery based on the value of goods when cleared from the depot. The appellant's argument that goods were sold at the factory gate was rejected as possession remained with the appellant until goods were removed from the depot. The Tribunal clarified the interpretation of the place of removal for excisable goods and emphasized the transfer of possession as crucial in determining the point of sale under the Act. Case-Laws Central Excise Thu, 04 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113234