2013 (7) TMI 247

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aid order was from July, 2000 to December, 2001, the conclusion drawn in the said order is wrong since in respect of clearances from the depot from where the goods are sold, since depot is not a place of removal, the transaction value has to be determined at the factory gate and the same would not include the cost of transportation from the factory to the depot. – Held that:- in paragraph 8 of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l. 2. The mistake pointed out is that in paragraph 7 of the order, the definition of place of removal under section 4(3)(c) of the Central Excise Act, 1944 has been quoted wrongly and the said definition does not contain clause (iii) which reads as under:- (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dingly, we order that place of removal' contained in section 4(3)(c) as reproduced in paragraph 7 of the said order be read as "(c) place of removal means - (i) A factory or any other place or premises of production or manufacture of the excisable goods; (ii) A warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without (paym .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X