9911796707
TMI Blog2012 (12) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent JUDGEMENT S.S. Kang:- 1. Heard both sides. 2. Common issue is involved in these applications. Therefore, both the applications are being taken up together for disposal. 3. Applicant filed these applications for waiver of pre-deposit of duty of Rs. 1,33,69,135/- and Rs. 20,580/-, interest and penalties. 4. The appellants are engaged in the manufacture of motor vehicles and motor v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the same were sold at a higher price at the depot and the quantity of vehicles which were cleared at lower value than the value on which the duty has been paid at the time of clearance from the factory and in fact the applicants had paid excess duty. The applicants also rely on the provisions of Section 4 of the Central Excise Act and submit that the place of removal means a depot or premi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r value. As the Revenue is entitled to levy duty in respect of the goods cleared from the factory at the price prevalent at the time of clearance, therefore the demand is not sustainable. 6. Revenue rely on the provisions of Rule 7 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 to submit that as the appellants were clearing the goods at a higher value from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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