9911796707
TMI Blog2014 (12) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... ith definition of "Sale", cannot be construed to have meaning of any place outside geographical limits of India. The reason of such conclusion is that as per Section 1 of Central Excise Act, 1944, the Act is applicable within the territorial jurisdiction of whole of India and the said transaction value deals with value of excisable goods produced/manufactured within this country. Government observes that once the place of removal is decided within the geographical limit of the country, it cannot be beyond the port of loading of the export goods. Under such circumstances, the place of removal is the port of export where sale takes place. `Place of removal' is critical to decide the transaction value. In these cases, there is no catego ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rebate has to be restricted to the duty paid on the FOB value. The appellate authority accepted the appeals of the department and set aside the-impugned-orders-in-originals- 3. Being aggrieved by the impugned orders-in-appeal, the applicant has filed these revision applications under Section 35EE of the Central Excise Act, 1944 before Central Government on the following grounds: 3.1. It is submitted that the Commissioner (Appeals), failed to appreciate that the applicant being the manufacturer, supplied the material to the merchant exporters at the agreed price with applicable duty. If the FOB declared by the merchant exporters is less, the applicant cannot be held responsible as the -applicant has no control on the merchant exporter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant case records/available in case files, oral written submissions and perused the impugned order-in-original and order-in-appeal. 6. Government observes that original authority sanctioned the rebate claims. The said Orders were reviewed by the Jurisdictional Commissioner, Central Excise and appeals were filed before Commissioner (appeal) on the ground that the assessable value is higher than FOB value. The extra amount paid by the assessee on freight and insurance (if any) being duty, has to be treated as extra payment. Hence the rebate has to be restricted to the duty paid on the FOB value. The appellate authority accepted the appeals of the department and set aside the impugned orders-in-originals. Now, the applicant has filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A warehouse or any other place or premises wherein the excisable goods have been-permitted to--be- deposited without--payment of duty; A Depot, Premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory. 7.4 Rule 5 of Central Excise Valuation (Determination of Price of Excisable Goods-)-rules,-2004-is-also-relevant-which-is-reproduced below:-------- Rule 5. Where any excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of section 4 of the Act except the circumstances in which the excisable goods are sold for delivery at a place other than the place of removal, then the value of such excisable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be beyond the port of loading of the export goods. Under such circumstances, the place of removal is the port of export where sale take splace.-The-appellate authority's observation that it is quite possible that the parties enter into any agreement under which the exporter is obliged to deliver the goods to the Shipping Company and in such, a case the place of delivery may be the place of removal is not tenable. The Commissioner (Appeals) order holding that the price contracted for sale at the time and place of removal and reflected in invoice can be accepted in a situation where the contracted price is all-inclusive of freight, insurance, then such CIF price will be transaction value is contrary to provision of Section 4 of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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