https://www.taxtmi.com/caselaws?id=375038 The expression "place of removal" under excise law is relevant to valuation and assessable value, not to fixing the applicable rate of duty. Where goods were cleared from a consignment agent's premises after a duty increase, the rate was required to be determined by reference to the date of removal from the factory, and valuation concepts could not be used to alter that rule. The order under challenge erred in law by treating the consignment agent's premises as the relevant place for rate determination. The assessee's contention was accepted, and the demand and penalty did not survive. en-us Thu, 27 Dec 2018 00:00:00 +0530 Thu, 14 Feb 2019 06:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375038 The expression "place of removal" under excise law is relevant to valuation and assessable value, not to fixing the applicable rate of duty. Where goods were cleared from a consignment agent's premises after a duty increase, the rate was required to be determined by reference to the date of removal from the factory, and valuation concepts could not be used to alter that rule. The order under challenge erred in law by treating the consignment agent's premises as the relevant place for rate determination. The assessee's contention was accepted, and the demand and penalty did not survive. Case-Laws Central Excise Thu, 27 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375038