2010 (9) TMI 793

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..... rice at which the goods were sold from the consignment agent premises cannot adopted - Held that:- amendment to Section 4, by which the premises of consignment agent is also a place of removal, orders upheld and appeals dismissed
Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. Shri M. Masilamani, Consultant, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per .....

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..... signment agents or any other place or premises from where the goods are sold by or on behalf of the assessee and hence the sale price at any of these places of removal will be the normal price for the purpose of levy of excise duty thereon. Since the repacking unit paid duty on the price declared by them in their clearances through invoices raised at the factory gate and had not paid duty on the h .....

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..... s by the Superintendent who is not competent to do so. However, we find no merit in this submission for the reason that in OIO No. 61/2002 although the notice covered a period beyond six months, the demand has been confined to the six months period. In OIO No. 62/2002, the period covered is March to September '97 and the show cause notice dated. 1-10-1997 has been received by the assessees on 3-10 .....

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