CEGAT Affirms Factory Sales Price Valid for Value Determination under Central Excises Act

The Appellate Tribunal CEGAT, New Delhi dismissed three department appeals challenging factory sales being lower than depot sales. The tribunal affirmed that factory gate sales price is genuine for determining value under Section 4 of the Central Excises and Salt Act. The department's failure to demonstrate the lack of genuineness in factory gate sales led to the dismissal of the appeals.

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The Appellate Tribunal CEGAT, New Delhi dismissed three appeals by the department regarding factory sales being lower than depot sales. The tribunal upheld the Collector (Appeals) decision that factory gate sales price is genuine and should be used to determine value under Section 4 of the Central Excises and Salt Act. The department failed to prove that factory gate sales were not genuine, so the appeals were dismissed.

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