2000 (5) TMI 734

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..... pondent. [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 11,82,413/-. 2. We have heard both sides. 3. The applicant sells luggage manufactured by it at the factory gate, as also at its depots. The question is whether, after amendment of Section 4 of the Act by the Finance Act, 1996, whereby there was provision made for a depot to be con .....

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..... the amendment is to include, as a place of removal, the depot in addition to the factory gate. In that case, it would follow that the price prevailing at the factory gate for removal from there, which ultimately would not include freight, and the price prevailing at the depot for removal from the depot, which again would by logical extension not includible, is what should be applied. 4. In this .....

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