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TMI Blog2000 (8) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; [Order per : Justice K. Sreedharan, President]. - The issues raised in these three appeals are identical. So, we consider it advantageous to dispose of all of them by a common order. 2. Appellants, namely, M/s. Lipi Data Systems Ltd., are engaged in the manufacture of 'computer line printers'. They have their factory at Udaipur and depot at Mumbai. They were clearing the goods from their fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered as a normal price. Detailed objections were filed against the action proposed in the show cause notices. Circular issued by CBEC dated 14-10-1996 was also placed before the adjudicating authority as to how goods sold from the depot are to be assessed. Adjudicating authority, namely, the Assistant Commissioner confirmed the demand made in the notices by levying duty on the value at which goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise, New Delhi [2000 (118) E.L.T. 35 Tribunal]. Referring to the duty liability of goods removed from the factory and sold from depot, this Tribunal observed "So, in the case of removal of goods from depot the time of removal should be the time at which such goods were cleared from the factory. In other words, time and place of removal provided by Section 4(1)(a), in relation to goods rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e undertaken by the adjudicating authority was contrary to law. The appellate authority, while confirming that order, has not given any legal sanctity to the proceedings resorted to by the adjudicating authority either. In such a situation, the only course that is open to us is to set aside all the orders passed by the adjudicating authority and the appellate authority. Appeals are allowed and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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