https://www.taxtmi.com/caselaws?id=125919 The Tribunal agreed with the appellant's position on the treatment of transportation up to branches as the place of removal under Section 4 for excise duty calculation. However, it disagreed with the appellant's stance on transportation directly from the factory to the dealer. The issue of limitation on the demand was left for final hearing, with the Tribunal directing the appellant to deposit Rs. 1 crore within eight weeks. The balance amount of duty and penalty was waived subject to this deposit, and recovery was stayed pending appeal disposal. en-us Fri, 24 Apr 2009 00:00:00 +0530 Wed, 31 Oct 2012 15:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125919 The Tribunal agreed with the appellant's position on the treatment of transportation up to branches as the place of removal under Section 4 for excise duty calculation. However, it disagreed with the appellant's stance on transportation directly from the factory to the dealer. The issue of limitation on the demand was left for final hearing, with the Tribunal directing the appellant to deposit Rs. 1 crore within eight weeks. The balance amount of duty and penalty was waived subject to this deposit, and recovery was stayed pending appeal disposal. Case-Laws Central Excise Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125919