2005 (5) TMI 440

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....for the Appellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. - The applicants are seeking stay of the recovery of duty of Rs. 6,32,083/- and a penalty of Rs. 50,000/-. It was pleaded that the impugned order covers four show cause notices. Out of these, one show cause notice covering the period from 1-4-2002 to 30-6-2002 is time barred. Similarly, a....

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....d Rule 5 of the Central Excise Valuation Rules, 2000, we find that when the goods are delivered at the destination and the price includes the cost of transportation charges and the goods are not offered for sale at the factory gate i.e. the place of removal then only the Rule 5 will be applicable. In other cases, if the ex-factory price is available then the manufacturer can charge the transportat....