2018 (3) TMI 689

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 Carbonate, ABS, PBT falling under Chapter 39....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uation 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 even though they have submitted the detail workin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....epot, 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, later they corrected the said mistake and paid appropri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd 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 was adopted as per the Section 4 of the CEA, 1944 and the ....