1987 (4) TMI 277

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....P.K. Ajwani, S.D.R., for the Respondent. [Order per : I.J. Rao, Member (T)].  - The question that arises in this appeal, originally filed as a Revision Application before the Government of India and transferred to this Tribunal for disposal as an appeal, is whether the amount of Rs. 1,000/- realised by the appellants at the time of clearance of motor vehicles should be treated as part o....

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....t proceedings by the Central Excise Department culminated in the revision of the assessable value of the vehicles supplied to the Civilian department by adding Rs. 1,000/-. The Assistant Collector's orders to put effect were upheld by the Appellate Collector. Hence the present appeal before us. 2. Shri Krishna Srinivasan the learned Counsel for the appellants recalled the facts of the matter an....

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.... to Section 4(l)(a) of the Central Excises and Salt Act and submitted that according to this Section the normal price i.e. to say the price at which goods are ordinarily sold by the assessee to the buyer in the course of wholesale trade for delivery at the time and place of removal is the sole consideration of the price. Shri Ajwani also referred Section 2(h) of the Act and submitted that at the t....

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....ncluded an amount of Rs. 1,000/- over and above the price declared in the price lists. This amount appears as an item in the invoices. We also note that the appellants issued credit notes to the dealer for Rs. 1,000/- with reference to the invoice under which the vehicles sold to the Civilian Indentors. On these clear facts it has to be held that at the time and place of sale, the amount receiv....