https://www.taxtmi.com/caselaws?id=53862 Under the amended Section 4 of the Central Excise Act, valuation was linked to the place where the goods were ordinarily sold after removal from the factory, so the prices prevailing at the Pune, Delhi and Calcutta depots were correctly adopted because those depots were the relevant places of removal; the duty demand was sustained. Penalties under Section 11AC and Rule 173Q were not sustainable because the duty had been paid before issuance of the show cause notice, and the penalties were deleted. The assessee therefore obtained partial relief only on the penalty issue. en-us Tue, 04 Jan 2005 00:00:00 +0530 Tue, 18 Jun 2024 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53862 Under the amended Section 4 of the Central Excise Act, valuation was linked to the place where the goods were ordinarily sold after removal from the factory, so the prices prevailing at the Pune, Delhi and Calcutta depots were correctly adopted because those depots were the relevant places of removal; the duty demand was sustained. Penalties under Section 11AC and Rule 173Q were not sustainable because the duty had been paid before issuance of the show cause notice, and the penalties were deleted. The assessee therefore obtained partial relief only on the penalty issue. Case-Laws Central Excise Tue, 04 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53862