2012 (5) TMI 657

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..... <![endif]--><!--[if gte mso 9]> .....

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..... sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} <![endif]--> SHRI S.S. KANG, VICE-PRESIDENT AND SHRI SAHAB SINGH, MEMBER (TECHNICAL) For the Appellant : Ms. Purnima L., Advocate For the Respondent : Shri S.R. Bhatti, Dy. Commr. (A.R.) ORDER .....

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..... goods are not sold at or about the same, at the time nearest to the time of removal of goods under assessment. 3. Only contention of the applicant is that some of the goods are sold to independent wholesale buyers at the factory gate and some goods are cleared to depot from where the goods were sold. Hence, the sale from the depot is not to be taken into consideration and Rule 7 of the valuati .....

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