2015 (4) TMI 523

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..... m the cutting centers. While clearing the goods from the factory of the applicant, the transaction was not of sale whereas the same was transfer of goods to cutting centers. After cutting the goods in the sheet form were actually sold by the same i.e. applicant from the place of cutting centers. As per Section 4 of Central Excise Act read with Rule 6 of Valuation of Rules, it is the value at which .....

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..... 4/2013 and rejected the appeal of the appellant. The fact of the case is that the applicant engaged in the manufacture of paper and paper Board falling under Chapter 48 of Central Excise Act, 1944. During the period from March 2011 to May 2011 and from June 2011 to August 2011 the applicant cleared their goods viz. Copier paper and Maplitho paper in reel form on payment of duty do their various cu .....

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..... , Ld Asst. Commissioner (A.R) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by Ld. A.R. and perused the record. 5. We find that the fact is not under dispute that applicant cleared the goods in reel form to the cutting centers on payment of excise duty at value which is lower than the value of goods sold .....

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