Place of Delivery could not be termed as Place of Removal: SC

 Brief of the Case In the present case the Hon’ble Supreme Court held that the “place of delivery” could not be termed as “place of removal” for the relevant time mentioned in the show cause notices with respect to section 4 of Excise Act and Rule 5 of Excise Valuation Rules. The Judgment was delivered after taking section 4 into consideration as it was originally enacted till the period involved in the show cause notices. Facts of the case The Assessee was making the payment of Duty by declaring that their factory gate was the place of removal, and not the buyer’s premises. The p...