https://www.taxtmi.com/caselaws?id=47626 For the period before the 1996 amendment, excise duty on wholesale clearances was to be assessed on the normal price at the factory gate at the time and place of removal, where that price was ascertainable. Depot sale prices could not be used for that earlier period because the inclusion of depot sales within the definition of place of removal was introduced only by the 1996 amendment and was not retrospective. As the factory-gate wholesale price had been approved and was available, the Revenue's demand based on higher depot prices for the relevant period was unsustainable. en-us Tue, 25 Apr 2006 00:00:00 +0530 Wed, 11 Jun 2014 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47626 For the period before the 1996 amendment, excise duty on wholesale clearances was to be assessed on the normal price at the factory gate at the time and place of removal, where that price was ascertainable. Depot sale prices could not be used for that earlier period because the inclusion of depot sales within the definition of place of removal was introduced only by the 1996 amendment and was not retrospective. As the factory-gate wholesale price had been approved and was available, the Revenue's demand based on higher depot prices for the relevant period was unsustainable. Case-Laws Central Excise Tue, 25 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47626