2017 (6) TMI 943

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....inder Singh, A.R. for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the duty demand has been confirmed on the charge of under valuation. 2. The facts of the case are that appellant is manufacturing fertilizer. During the period 01.04.2000 to 31.03.2003, the appellant sold their goods from the factory gate as well as from their depots. It i....

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....ellant is liable to pay duty as per Section 4(1)(a), as they are affecting the sales to independent buyers at the transaction value and clearing goods from depot also. The duty is not payable by the appellant as per Section 4(1)(b) of the Act, as they are selling goods from their factory gate. Rule 7 is applicable where the provisions of Section 4(1)(b) are relevant. It is his submission that as S....

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....contention of the ld. Counsel and submits that as the appellant has cleared the goods from depot and the price on which the goods have been sold from the depot is the sole consideration of the goods. Therefore, as per Rule 7 of Valuation Rules, they are liable to pay duty on the price on which the goods have been sold from the depot. 5. Heard the parties and considered the submissions. 6. On car....