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TMI Blog2015 (10) TMI 2137X X X X Extracts X X X X X X X X Extracts X X X X ..... er B Ravichandra These appeals are filed by the appellant against the order of the learned Commissioner (Appeals) and they are taken up together as the issue involved is same. The appellants are engaged in the manufacture of Punching and Binding machines, Laminating machines, Shredding Machines subject to Central Excise duty. These products are sold by them through their dealers and to some custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on retail prices. The Department adopted the retail price to demand the differential duty from them. There is no dispute that the appellants have genuine factory gate sales during the relevant period. In respect of stock transferred goods also their valuation fulfills all the requirements of Section 4 (1) (a) of the Central Excise Act, 1944, as available during the relevant time. They have pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory gate or at the depot. Without prejudice to this contention, the appellant also argued that even if retail price is taken suitable deductions are to be allowed. 2. During the course of argument, the learned Counsel for the appellant drew our attention to the provisions of Section 4 (1) (a) as it existed during the relevant time to state that the value for charging excise duty shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Section 4 (1) (a) in respect of goods cleared by them. The admitted facts are that they are having normal wholesale price at the factory gate in respect of impugned goods and also in respect of clearances from depot they are to pay duty in terms of price prevailing at the depot at the time of clearances of such goods from the factory. The Revenue took the view that the price from depot has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that in case of sale from depot duty was payable at the price prevailing at the depot at the time of removal from the factory. Similar view was held in Lipi Data Systems Limited vs. CCE, Jaipur - II reported in 2001 (130) E.L.T. 91 (Tri. - Del.) and Steel Authority of India Ltd. vs. CCE, Raipur reported in 2006 (199) E.L.T. 112 (Tri. - Del.). Considering the above factual and legal position, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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