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TMI Blog2017 (6) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... vinder Singh, A.R. for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the duty demand has been confirmed on the charge of under valuation. 2. The facts of the case are that appellant is manufacturing fertilizer. During the period 01.04.2000 to 31.03.2003, the appellant sold their goods from the factory gate as well as from their depots. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is liable to pay duty as per Section 4(1)(a), as they are affecting the sales to independent buyers at the transaction value and clearing goods from depot also. The duty is not payable by the appellant as per Section 4(1)(b) of the Act, as they are selling goods from their factory gate. Rule 7 is applicable where the provisions of Section 4(1)(b) are relevant. It is his submission that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the ld. Counsel and submits that as the appellant has cleared the goods from depot and the price on which the goods have been sold from the depot is the sole consideration of the goods. Therefore, as per Rule 7 of Valuation Rules, they are liable to pay duty on the price on which the goods have been sold from the depot. 5. Heard the parties and considered the submissions. 6. On ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ittedly, in this case, the factory gate price is available, therefore, relying the decision of this Tribunal in the case of Tata Engineering and Locomotive (supra), we hold that Valuation Rules are not applicable to the facts of this case. We have examined the show cause notice and the show cause notice is based on Rule 7 of Valuation Rules. As it is established that Valuation Rules is not applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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