2018 (3) TMI 689

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....lingdon Christian, Advocate For the Respondent : Shri L. Patra, Authorised Representative ORDER Per: Dr. D. M. Misra This is an appeal filed against OIO No. VAD-EXCUS-001/COM-043-14-15 dated 20.02.2015 passed by Commissioner (Appeals) Central Excise, Service Tax & Customs, Vadodara. 2. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of Poly....

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...., without adopting Rule 7 of Central Excise Valuation Rules, 2000. Later, they have adopted Rule 7 of Central Excise Valuation Rules, 2000 for the remaining period . It is his contention that by applying the list price to the clearance of goods from factory to depots from where ultimately it was sold, they landed up in paying higher duty during the period 2009 to 2012. It is his contention that ev....

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....ctured goods transferred from the factory, to the depot, from where the same were ultimately sold. is the argument of the Ld. Advocate for the appellant that initially they have adopted an incorrect method, in the determination of assessable value, that is, by adopting, the list price at which goods were sold from the depots, instead of Rule 7 of the Central Excise Valuation Rules, 2000. But, late....

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....m factory gate and their subsequent clearance from depot and also could not justify the difference in the value/price of the finished goods removed from factory gate and the price when actually sold/removed from depots. Thus, the assessee could not substantiate that the methodology of arriving at the assessable value for the excisable goods cleared from factory gate and then sold from their depot ....