Duty Paid on Highest Transaction Value for All Depots, Complying with Section 4(1)(b) and Rule 7 of Central Excise.

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....Valuation - depot sale - Duty already stands paid on the highest transaction value determinable for all depots as on the date of clearance from factory. This satisfies the mandate of Sec 4(1) (b) read with Rule 7 - AT....