https://www.taxtmi.com/caselaws?id=153765 Rule 7 of the Central Excise Valuation Rules, 2000 applies only where excisable goods are not sold at the time and place of removal and are instead transferred to a depot, consignment agent's premises or another place for sale. Where sales also occur at the point of removal, valuation must be determined under Rule 4. On that basis, dealer's commission and delivery charges could not be added under Rule 7, and the assessee's adopted assessable value was required to be accepted. The duty demand and consequential penalties were therefore not sustainable. en-us Mon, 14 Sep 2009 00:00:00 +0530 Mon, 12 Jun 2017 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153765 Rule 7 of the Central Excise Valuation Rules, 2000 applies only where excisable goods are not sold at the time and place of removal and are instead transferred to a depot, consignment agent's premises or another place for sale. Where sales also occur at the point of removal, valuation must be determined under Rule 4. On that basis, dealer's commission and delivery charges could not be added under Rule 7, and the assessee's adopted assessable value was required to be accepted. The duty demand and consequential penalties were therefore not sustainable. Case-Laws Central Excise Mon, 14 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153765