2014 (10) TMI 338

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.... ORDER Per: P R Chandrasekharan: 1. The Revenue is in appeal against Order-in-Appeal No. CEX.XI /JMJ /399 /916 /NSK /APPL/2004 dated 30/09/2004 passed by Commissioner of Central Excise & Customs (Appeals), Nashik Commissionerate. 2. Vide the impugned order, the learned Commissioner (Appeals) has set aside the confirmation of duty demand of Rs. 23,41,089/- under Section 11D of the Centr....

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....ndum. 5. The learned Counsel for the respondent submits that as per the provisions of Section 4 when the goods are sold through the depot and the duty liability is discharged at the factory gate, what is relevant that the sale price of the goods at the depot at the time of clearance from the factory gate. There is no dispute that the appellant did not discharge excise duty on the sale price pre....