2019 (2) TMI 665

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....or the Respondent : Shri Anil Chaudhary, 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' cle....

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....sly applied the definition of 'sale' 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 ....

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....y for determination of the value to be utilised for 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 th....