2008 (1) TMI 174

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....aranjan Satapathy, Member (T) -1. This case was partly heard on 8-1-2008 and was adjourned at the request of the ld. Jt. CDR. We take up the case for final disposal today. 2. No one is present on behalf of the Department. 3. Heard Shri S.K. Bagaria, ld. Sr. Advocate and Shri J.P. Khaitan, ld. Sr. Advocate appearing for the appellants. The demand confirmed under the impugned order has 3 compo....

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.... 2000. During this period, the appellants have sold the impugned goods from their depot in Delhi. The appellants have paid duty on such goods at the price for which the goods have been sold from the depot on the respective dates. The buying. Shri Bagaria , ld. Sr. Counsel cites the decision of the Larger Bench in the case of Collector of Central Excise, Chandigarh v. Taparia Tools Ltd. reported in....

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....of buyers and there is no warrant in law to charge duty on ex-factory price in respect of such sales from the depot. He states that prior to 27-9-1996, depot was not a place for removal and the cited decision in Taparia Tools Ltd. (cited supra) squarely applies to the present case. As regards the period from 28-9-1996 till March, 2000, the depot itself was included as a place of removal in the law....

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.... (S.C.). 6. We find that the decision of the Hon'ble Supreme Court in the case of Indian Oxygen (cited supra) was duly considered by the Larger Bench in the case of Taparia Tools Ltd. (cited supra) and in paragraph 7 thereof, the Larger Bench has specifically held that Indian Oxygen (supra) does not provide an authority for the proposition that ex factory price to a particular class of buyers c....