2016 (3) TMI 481

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....nt : Mr. Bipin Garg (Advocate) For the Respondent : Mr. M. R. Sharma DR ORDER   Per R. K. Singh Appeal is filed against the order in appeal dated 13.08.2007 which upheld the order in original dated 25.4.2007 in terms of which differential duty demand of Rs. 56,369/- was confirmed along with interest and mandatory equal penalty. The said demand arose on account of the fact that ....

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.... as to how the demand is sustainable. 4. We have considered the contentions of both sides and also perused the records. 5. We find that the SCN clearly brings out the difference in prices between the goods sold from the depot and the value shows in the invoices at the time of the paying duty in the factory. Rule 5 of the Central Excise Valuation Rules clearly stipulates as under: "Where a....

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.... of removal, where the factory is not the place of removal, shall not be excluded for the purposes of determining the value of the excisable goods." As is evident, Explanation-2 of the said Rule, categorically states that the case of transportation of goods from the factory to the place of removal where the factory is not place of removal shall not be excluded for the purpose of determining the....

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....he same time and, where such goods are not sold at or about the same time, at the time nearest to the time of removal of goods under assessment. " We find that the value determined as per the chart enclosed with the SCN (in terms of which the differential duty has been worked out) is in conformity with the provisions of Rule 7 of the Central Excise Valuation Rules. The provisions of the said Ru....