1998 (5) TMI 358

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....Shri K.K. Anand, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal of the Revenue is directed against Order-in-Original No. 4/1990, dated 12-2-90 of the Collector of Central Excise, Ahmedabad vacating show cause notice F. No. Ch. 55/15-71/O.86, dated 4-10-88 wherein a demand for Rs. 31,43,065.08 had been raised against M/s. Omkar Textile Mills Pvt. Ltd., Naro....

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....under Section 4(1)(b) of Central Excise Act. The show cause notice raised differential duty demand for the fabrics cleared between 1-4-84 and 31-8-86 on the ground that duty should be paid on the price charged by M/s. Omkar Textiles while selling the goods from their trading place and not at the value fixed for the printed fabrics at the stage of its clearance from M/s. Omkar Textiles. In the adju....

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....evenue in its appeal. On behalf of M/s. Omkar Textile Mills, Shri K.K. Anand, Advocate contested the Revenue's claim and submitted that assessment of goods under Central Excise law is to be carried out at the time and place of removal. The valuation of the goods cleared also needs to be done in the very condition in which the goods are at the time and place of removal. The assessment of duty and v....