TaxTMI 
TaxTMI 
1990 (12) TMI 213
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....SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This appeal arises from the order of the Collector (Appeals) dated 27-1-1983 confirming the order of the Assistant Collector by which the cost of gunny packing was included in the assessable value of the excisable goods and the sales by the appellant to M/s. Western India Glass Works were to be effected in the price lists ....
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....nt billed by M/s. Western India Glass Works. The adjudicating authority passed an order on 31-12-1980 which was set aside by the Appellate Collector on the ground of violation of principles of natural justice and the matter was directed to be heard afresh. By order dated 19-8-1982, the Assistant Collector held that the cost of packing material in the form of gunny bags (the unit of sale adopted by....
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....rm Part IV in respect of sales to or through WIGW and the assessable value shall be the price charged by M/s. WIGW to their customers. The lower appellate authority confined his findings to the second aspect, namely, the issue of assessable value of the goods. He held that the assessable value declared is not based upon the wholesale trade at arm's length but based upon considerations not related ....
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....the prices of sales to WIGW. Therefore, the existence of an ex-factory price is established and so, this should be the basis of value under Section 4 of the Central Excises and Salt Act. The Hon'ble Supreme Court has held in the case of Indian Oxygen Ltd. v. CCE 1988 (36) E.L.T. 723 that where the wholesale price is ascertainable at the factory gate, the value has to be computed under Section 4(1)....