https://www.taxtmi.com/forum/issue?id=3384 Manufacturers are required to deposit differential excise duty at the factory gate based on depot sale prices; depots/branches with dealer registrations are not normally permitted to pay the differential duty themselves. Where depot prices give rise to valuation differences, the manufacturer must pay the differential duty (including on finalisation of provisional assessment) and may pass the benefit or reflect the duty to customers by issuing a supplementary invoice under the procedural rules. en-us Thu, 15 Sep 2011 11:42:33 +0530 Thu, 23 Jan 2025 15:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3384 Manufacturers are required to deposit differential excise duty at the factory gate based on depot sale prices; depots/branches with dealer registrations are not normally permitted to pay the differential duty themselves. Where depot prices give rise to valuation differences, the manufacturer must pay the differential duty (including on finalisation of provisional assessment) and may pass the benefit or reflect the duty to customers by issuing a supplementary invoice under the procedural rules. Discussion-Forum Central Excise Thu, 15 Sep 2011 11:42:33 +0530 https://www.taxtmi.com/forum/issue?id=3384