https://www.taxtmi.com/caselaws?id=235089 The Tribunal granted the Rectification of Mistake (ROM) application, correcting the definition of "place of removal" in the Final Order under the Central Excise Act, 1944. The erroneous inclusion of clause (iii) in the definition was rectified, aligning it with the period under consideration. The revised definition now includes only specific locations for determining transaction value. The Tribunal also clarified the correct place of removal for goods sold from depots. No further modifications were deemed necessary, and the application was disposed of, resolving the issues raised comprehensively. en-us Tue, 09 Apr 2013 00:00:00 +0530 Thu, 11 Jul 2013 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235089 The Tribunal granted the Rectification of Mistake (ROM) application, correcting the definition of "place of removal" in the Final Order under the Central Excise Act, 1944. The erroneous inclusion of clause (iii) in the definition was rectified, aligning it with the period under consideration. The revised definition now includes only specific locations for determining transaction value. The Tribunal also clarified the correct place of removal for goods sold from depots. No further modifications were deemed necessary, and the application was disposed of, resolving the issues raised comprehensively. Case-Laws Central Excise Tue, 09 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235089