2019 (7) TMI 1614

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....rnal audit party of the Central Excise Audit Commissionarete, Jaipur for the period from March, 2014 to July, 2015, it was observed that the Appellant was selling goods through their four depots situated at Makshi, Silvassa, Bhuj and Arakonam. They were observed to have discharged the Central Excise duty on the transaction value, as was determined at the factory gate, despite that there was a price difference between the assessable value determined at factory gate from the assessable value determined at their four depots (as observed from the depots' invoices). Alleging that had the Central Excise duty been paid on the value at the time of clearances from depot the Central Excise duty would have been more. That the show cause notice dated 1....

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.... no short payment of Excise duty as is alleged. In view of the submissions and the aforesaid documents, learned Counsel for Appellant has prayed for setting aside the order of Commissioner (Appeals) and for the appeal to have been allowed. Learned Counsel has relied upon the following case laws: 1. S.C. Environ Agro India - 2013-298-ELT-257-T.M 2. Malwa Cooton Spinning 2008-224-ELT-425-T.Del. 5. While rebutting these arguments, learned Departmental Representative has justified the order under challenge. It is mentioned that as per Rule 7 of Central Excise Valuations (determination of price of excisable goods), Rules 2000 (hereinafter called as valuation goods) the assessee is required to discharge Central Excise duty on the assessa....

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.... charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, including, but not limited to, any amount charged for, or to make provision for, advertising or publicity, marketing and selling organization expenses, storage, outward handling, servicing, warranty, commission or any other matter; but does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods." 4(d) defines place of removal to mean: (c) "place of removal" means - (i) a factory or any other place or premises of production or manufacture of the excis....