2010 (2) TMI 574

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.... M.V. Raman and M.N. Bharathi, Advocates, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per Jyoti Balasundaram, Vice-President]. - The appellants herein are the manufacturers of excisable goods falling under Chapters 26, 40, 72, 76, 84 and 87 of the Central Excise Tariff Act, 1995 and are clearing the same on payment of duty to their OE customers directly from the factory....

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....er (Appeals) having upheld the adjudication order, this appeal has been filed before the Tribunal. 2. We have heard both sides. 3. The contention of the assessees that depot can be treated as a place of removal and in cases of inter-depot transfers subsequent sale price at the later depot would not affect the assessable value when the goods are transferred to the first depot from the factory....