2000 (9) TMI 771

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.... Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The short point required to be decided in the present appeal is as to whether the ex-factory price in respect of the appellants' products has to be applied in respect of sales made through depots or the appellants are required to pay additional duty in respect of the sales made through depots on higher....

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....ted the above contention of the appellant on the ground that amended Section 4 of Central Excise Act defines 'place of removal' mentioning depot as a place of removal and the price at which the excisable goods is sold at such place of removal will be the assessable value for the purpose of payment of central excise duty. However, it is seen that the amendment was brought in Section 4 w.e.f. 28-9-9....