2008 (8) TMI 331

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....espondent. [Order per : T.K. Jayaraman, Member (T)].- This appeal has been filed against the Order-in-Appeal No. 80/2008 (M-l) dated 21-8-2000, passed by the Commissioner of Central Excise (Appeals), Chennai. 2. Shri R. Raghavan, learned Advocate appeared on behalf of the appellants and Ms. Sudha Koka, learned SDR for the Revenue. We have heard both the sides in the matter. 3. The appellants ma....

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....nt agents are selling them at a higher price. It is the case of the Department that in those cases where the consignment agents sell at a higher price, that price should be taken. In other words, according to the Department, in those cases where the sales were affected to the consignments agents, the price should be the price prevailing at the time of removal from the factory at the end of the con....

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....hey are cleared to the consignment agent and the consignment agent sells them. This is not a general rule. Only a small portion of the goods are removed on stock transfer basis to the consignment agent. In our view, the method adopted by the appellant is correct. There is no need for chasing the goods to determine the value. The value is always determined at the time of removal from the factory on....