1996 (4) TMI 218

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....t. None, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  The Appeal No. E/2007/85-A is filed by the Department and A. No. E/1217/86-A is filed by the party involving a common issue and, therefore, these two appeals are clubbed together and are being disposed of by this common order. 2. When the matter was posted for final hearing on 3-4-1996, the party rema....

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....s, both the categories should be bifurcated and both of them should be treated as separate class of buyers. It was also submitted by him that in respect of the sales through depots, they have realised some extra charges which were not disclosed to the Department and accordingly such extra expenses will have to be included in the assessable value of the goods in respect of depots sales. In the writ....

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....bay Tyre International Ltd. [1983 (14) E.L.T. 1896 (SC)], Indian Oxygen Ltd. [1988 (36) E.L.T. 723 (SC)], and a series of decisions of the Tribunal following the aforesaid decisions. 5. We have carefully considered the matter. It is clear from the records that the major portion of the goods was sold at factory gate and price lists filed by the party were duly approved. We are not convinced....