9911796707
TMI Blog2014 (10) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the demand is sustainable. - Held that:- The liability to discharge duty arises when the goods are cleared from the factory. When the goods cleared and sold through the depot, the law mandates that duty liability has to be discharged on the price prevailing at the depot at the time of clearance of the goods from the factory. There is no dispute in the present case that the appellant has disch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order, the learned Commissioner (Appeals) has set aside the confirmation of duty demand of ₹ 23,41,089/- under Section 11D of the Central Excise Act, 1944 by the jurisdictional Deputy Commissioner vide order dated 27/02/2004. 3. In the appeal filed by the Revenue, it has been urged that the respondent, M/s. Indian Oil Corporation Ltd. at the time of clearance of the goods from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the depot at the time of clearance from the factory gate. There is no dispute that the appellant did not discharge excise duty on the sale price prevailing at the depot at the time of clearance from the factory and therefore, what happened subsequently at the depot is not relevant for determination of excise duty liability. Reliance is also placed on the decision of this Tribunal in the case of Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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