9911796707
TMI Blog2017 (1) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent Per: (Dr.) Satish Chandra: The present appeal is filed by the appellant, M/s Steel & Metal Tubes (I) Ltd., against the Order-in-Appeal No. 197-CE/MRT-II/2007 dated 27/08/2007 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-ll. 2. The brief facts of the case are that the appellant, M/s Steel & Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory gate; and partly through consignment agents by stock transferring the goods on payment of duty. The learned counsel also submits that he has paid the duty at factory gate and differential duty is also paid by him as per the assessment Order. He has submitted that provisions of Rule 7 of Central Excise (Valuation) Rules, 2000, are not squarely applicable in the instant case as Rule 7 is exclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ively to a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold, the rule 7 is applicable. 6. In the instant case, it is evident that the goods were partly sold at factory gate and duty was paid. Remaining goods were transferred to the Depot. Therefore, Rule 7 of Central Excise (Valuation) Rules, 2000, is not applicable in the instant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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