2017 (1) TMI 874

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....al) Shri Rajesh Chhibber, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent Per: (Dr.) Satish Chandra: The present appeal is filed by the appellant, M/s Steel & Metal Tubes (I) Ltd., against the Order-in-Appeal No. 197-CE/MRT-II/2007 dated 27/08/2007 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-ll. 2. The brief facts of the c....

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....llant is selling their product partly at factory gate; and partly through consignment agents by stock transferring the goods on payment of duty. The learned counsel also submits that he has paid the duty at factory gate and differential duty is also paid by him as per the assessment Order. He has submitted that provisions of Rule 7 of Central Excise (Valuation) Rules, 2000, are not squarely applic....