2007 (6) TMI 21

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tention is not correct - Appeal No. E/ESM 365/2004 - Final Order No. A-1097/KOL/2007 - Dated:- 6-6-2007 - [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The Respondents sold the impugned goods from the Depot during the period 29-9-1996 to 31-10-1996 at a price higher than the price on which they paid Excise duty. The demand was made in respect of higher price and the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g the impugned sales showing therein that all these goods were cleared prior to the change in the law and the last clearance from the factory was made on 30-8-1996. He also states that the Board has clarified under Circular dated 29-9-1996 that clearances from the factory prior to the change in the law are required to be assessed at the sale price prevailing at the factory gate. 2. We find sub .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X