Place of Removal: In Case Of Tariff Value U/s. 3 & Valuation U/s. 4(A)

The Central Excise Act, 1944 provides levy of excise duty by different methods. In a recent judgment of Hon’ble Chhattisgarh High Court in the case of Ultratech Cement Ltd. vs. CCE 2014 (35) STR 641 (Chhattisgarh) the Hon’ble Court held that place of removal is to be decided on facts and circumstances of each case. In this case, The Tribunal has held that in case where the excise duty is charged on the specified rate, then the place of removal is the gate of factory and not the premises of buyer. The core issue in this case was whether the definition of plac

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