2013 (12) TMI 1186

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....sed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. This appeal filed by the assessee is directed against the appellate Commissioner's order upholding order-in-original No. 37/2012 dated 30.03.2012 passed by the Additional Commissioner. The impugned demand of duty is on the goods cleared from the assessee's factory in Chittoor District (A.P) to their depot in Bangalore during April 2008 to September 2011. The assessee had paid duty on such goods on the basis of the factory gate invoices. They ensured that the very same goods were cleared at the very same price from their Bangalore depot and that the same amount of duty which they paid at the time of clearance from the factory was collected at t....

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.... the assessee. It is further submitted that the conclusion reached by the appellate authority is contradictory to the findings recorded in the body of its order. In this connection, the learned counsel refers to para 11 of the impugned order, which reads as under:            As per Rule 7 of Central Excise Valuation Rules, 2000 where the excisable goods are not sold by the assessee at the time and place of removal but are transferred to a depot, premises of a consignment agent or any other place or premises (hereinafter referred to as[such other place] from where the excisable goods are to be sold after their clearance from the place of removal and where the assessee and the buyer of the ....

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....t the facts of the case were not properly appreciated by the lower authorities. The learned counsel therefore prays for setting aside the impugned order and allowing the appeal. Alternatively, he submits that, in the event of a different view being taken by this bench, a reasonable opportunity has to be granted to the assessee to prove their case before the original authority. 4. We have also heard the learned Additional Commissioner (AR) who reiterates the findings of the original authority and argues in support of its conclusions. However, he is not able to say for certain that order-in-appeal No. 59/2012 ibid has been reviewed in the department for an appeal to this Tribunal. 5. After giving careful consideration to the submissions....