2019 (2) TMI 665

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....ry, Deputy Commissioner (AR) PER: C J MATHEW In this appeal of M/s Chaitanya Ropes Pvt Ltd against order-inappeal no. III/M/288/2010 dated 3rd November 2010 of Commissioner of Central Excise (Appeals), Pune-III, the dispute is limited to the relevance of the expression 'place of removal' in determination of duty liability on 'ropes of plastic' cleared, with effect from 7th July 2009, out....

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....in section 2(h) of Central Excise Act, 1944 to the depots of the consignment agent as the 'place of removal' to the extent of clearance from such premises after the enhanced duty came into force. It is the contention of Learned Counsel for appellant that 'place of removal' is relevant only for determining value of goods, as provided for in section 4 of Central Excise Act, 1944, and....

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....or assessment of duty. No allegation is on record of any change or any alteration arising from the value adopted for the purposes of discharge of duty liability at the time of removal from the factory. It is clear from the decision of the Tribunal in re Tamil Nadu Industrial Explosives Ltd that '2. .......... No doubt, the depot to which the impugned goods have been cleared has been defined as a....