1995 (9) TMI 183

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dents. [Order per : P.K. Kapoor, Member (T)]. -  This is an appeal against order dated 21-10-1983 passed by the Collector Central Excise (Appeals) Madras. Respondents are engaged in the manufacture of articles of wood falling under T.I. 68. During the relevant period they opted for assessment of their goods on invoice price under Notification No. 120/75-C.E., dated 30-4-1975. They were ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....acceptable since there was no special relationship between the company and its employees. Against the order passed by the Assistant Collector, the Department prefer an appeal before the Collector Central Excise (Appeals) who by the impugned order confirmed the finding of the Assistant Collector on the grounds that the respondents were entitled to the benefit of assessment on the basis of the invoi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t which the goods were offered by the respondent to their employees having been influenced by their relationship was not acceptable as assessable value of the goods. He therefore pleaded that the impugned order may be set aside and the appeal allowed. 3. We have examined the records of the case. The only question which arises for consideration in this case is whether the specially reduced ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dhiana reported in 1985 (22) E.L.T. 159, the Tribunal has held that even though Notification No. 120/75 is a statutory notification issued under Rule 8(1) of the Central Excise Rules, 1944 but the said notification cannot go beyond the provisions of Section 4 which lays down the principles and guidelines for determination of assessable value of excisable goods and in determining the invoice price ....