Appellant's Excise Duty Payment on Factory Gate Value Upheld; Additional Duty Demand Overturned.

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....Valuation - place of removal - The transaction value in the present case is the value at which the Silicon Manganese has been sold by the appellant at its factory gate, while transferring the unsold portion thereon to the Depot. Apparently and admittedly, the excise duty has been paid by the appellant at the said value. - Demand set aside.....