2024 (9) TMI 1878

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....ty. 2. Learned counsel for the appellant pointed out that the appellants are engaged in manufacture of lubricating oils and some other products and were selling the same through their C&F agents / Depots situated all over India. In respect of lubricating oil packed in containers of capacity more than 20 liters and also in respect of other products the assessable value was required to the determined in terms of section 4 of Central Excise Act, 1944 read with Rule 7 of the Central Excise Valuation Rules, 2000. Rule 7 of the Central Excise Valuation Rules reads as under: "7. Where the excisable goods are not sold by the assessee at hte time and place of removal but are transferred to a dept, premises of a consignment agent or any o....

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....vells India Limited 2017 (357) ELT 407 as well in their own case as reported in 2023 (384) ELT 672-(Tri. Amd). 4. Learned Authorised Representative relies on the impugned order. 5. We have considered the rival submissions. We find that the issue involved is squarely covered by the decision of this Tribunal in the appellant's own case as reported in 2023 (384) ELT 672 (Tri. Amd). In para 4 and 5 following has been observed: "4. We have carefully considered the submission made by both sides and perused the records. We find that the appellant have made excess payment of duty on account of discount. The discount was given at the time of sale of the goods from the depot. There is no dispute about the nature and quantum of discount....