https://www.taxtmi.com/caselaws?id=352274 The Tribunal held that the demand for differential duty based on depot prices post-clearance was not legally sustainable. Duty should be paid at the factory gate based on the normal transaction value at the time of clearance from the depot, not on post-clearance depot prices. Comparing prices from depot invoices issued post-clearance was deemed inconsistent with legal provisions. Only depot invoices issued on or before the date of clearance should be considered for valuation. As duty had already been paid based on the highest transaction value determinable for all depots at the time of factory clearance, the appeal was allowed, and the impugned order was set aside. en-us Fri, 20 Oct 2017 00:00:00 +0530 Tue, 12 Dec 2017 09:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352274 The Tribunal held that the demand for differential duty based on depot prices post-clearance was not legally sustainable. Duty should be paid at the factory gate based on the normal transaction value at the time of clearance from the depot, not on post-clearance depot prices. Comparing prices from depot invoices issued post-clearance was deemed inconsistent with legal provisions. Only depot invoices issued on or before the date of clearance should be considered for valuation. As duty had already been paid based on the highest transaction value determinable for all depots at the time of factory clearance, the appeal was allowed, and the impugned order was set aside. Case-Laws Central Excise Fri, 20 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352274