2017 (8) TMI 1159

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.... the Respondent Shri K.P. Muralidharan, AC (AR) ORDER Per Bench: The appeal is filed against Order-in-Appeal No.70/2005 (M-I), dated 25.07.2005. 2. M/s. Greaves Cotton Limited, Chennai-19 (hereinafter referred to as the "appellants") are engaged in the manufacture of various machinery falling under Chapter 84 of Central Excise Tariff Act, 1985. 2.1 The appellants opted for provisional assessm....

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...., dated 10.09.2004 was issued to reject the refund claim in terms of Section 11B of Central Excise Act, 1944 read with Rule 7 of Central Excise Valuation (Determination of Price of Excisable goods) Rules, 2000. 2.4 After due process of adjudication, the lower adjudicating authority vide an Order-in-Original No.8/2005, dated 25.01.2005 rejected the refund claim. 3. When the issue was challenged b....

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....d for a lesser price from the depot. 6. Heard both sides and perused the records. 7. The valuation of the goods under Central Excise law is covered by section 4. The section was amended w.e.f. 01.07.2000. The connected Central Excise Valuation Rules also were amended from this date. Rule 7 of the Central Excise Valuation Rules is applicable for the depot sales, As per the provisions of this rule....