2014 (10) TMI 338

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..... 1. The Revenue is in appeal against Order-in-Appeal No. CEX.XI /JMJ /399 /916 /NSK /APPL/2004 dated 30/09/2004 passed by Commissioner of Central Excise & Customs (Appeals), Nashik Commissionerate. 2. Vide the impugned order, the learned Commissioner (Appeals) has set aside the confirmation of duty demand of Rs. 23,41,089/- under Section 11D of the Central Excise Act, 1944 by the jurisdictional De .....

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..... submits that as per the provisions of Section 4 when the goods are sold through the depot and the duty liability is discharged at the factory gate, what is relevant that the sale price of the goods at 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 .....

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..... is no dispute in the present case that the appellant has discharged the duty liability in accordance with the law. What happened to the goods subsequently does not influence the assessable value under Section 4 of the Act. This is the view taken by this Tribunal in the case of BPCL case (cited supra) affirmed by the Hon'ble Apex Court. In these circumstances, we do not find any merit in the ap .....

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