When goods are transferd to branch, who should pay excise duty?

Generally excise duty is paid on removal of goods from factory (factory being the place of removal). As branches are also considered as place of removal, duty is paid at the time of removal from branch. but who should pay duty at that time? branch or the factory?

When goods are transferred to branch, no excise duty needs to be paid. but when goods are transferred for sale from branch at a later date, who should pay excise duty... branch or Factory?

The Central Excise duty is payable on clearance of excisable goods from the place of removal.Under excise law the factory is a place of removal.Further , a depot of manufacturer can also be a place of removal.In such cases; the excise is to be paid on Depot sale price.When the goods are cleared from the factory; the provisional assessment is done by excise as the sale price from depot is not known at the time of clearance of excisable goods.Thus final assessment is done after sale from depot and differential excise duty is paid by the factory.The Depots are also required to be registered under excise.Click on the link below for all about excise and refer to Central Excise Act and rules
http://www.allindiantaxes.com/central-ex...

Hi,
There is no need to pay excise duty if it is a branch transfer and Form E is issued!

factory itself should make the payment of duty

The excise duty is payable at the time & place of removal of goods. So, when goods are sold at branch, it is branch liability to pay excise duty .