2012 (5) TMI 657

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....lTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; ....

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....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 of removal or premises from where the excisable goods are to be sold after their clearance from the place of removal for the sale, the value shall be the normal transaction value of such goods sold from such other places at or about the same time and where such goods ....