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TMI Blog2012 (12) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... ng such goods and submitted that in majority of cases applicants have sold the goods at lower value on which the duty has been paid at the time of clearance from the factory - in view of the definition 'place of removal' and in view of the provisions of Rule 7 of the Central Excise Valuation (Determination of Price of Excisable Goods Rules, 2000 - applicants have made out a strong case for total w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (RSO) i.e. Depots. Applicants are clearing the goods from the factory on payment of duty at the price prevalent at the depot. The demand is confirmed in respect of certain quantity of motor vehicles which were cleared to the depots and were subsequently transferred to other depots and cleared on the higher value. 5. The contention of the applicant is that during the period in dispute the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be sold after their clearance from the factory and the provisions of Rule 7 of the Central Excise Rules, also similarly worded. In the cases where the goods are cleared from the depot the duty is to be paid at the time of clearance from the factory at the prevalent price at depot. In these circumstances, when the goods are cleared from the factory and are to be sold from a depot, the demand cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the applicants were clearing the goods on payment of duty on the value which were prevalent on the date of clearance from the depot and subsequently a small quantity were transferred to other depot and cleared at a higher value. 8. We find that before the adjudicating authority, applicant produced data regarding such goods and submitted that in majority of cases applicants have sold the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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