TaxTMI 
TaxTMI 
TaxTMI 
1998 (4) TMI 241
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....dent. [Order per : K. Sankararaman, Member (T)]. - The appeal is against the Order-in-Appeal dated 10-9-1990 passed by Collector (Appeals), Bangalore upholding the order passed by the Assistant Collector of Central Excise, Bangalore directing the appellant to pay duty on their clearances of excisable goods from their depots with reference to the invoice price charged for such supplies effected ....
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....ppeal memorandum before the Collector (Appeals) a certificate issued by a Chartered Accountant explaining the additional expenses incurred for the sales effected at the depots. There is no discussion in this regard in the appellate order. It is pleaded that the fact that appellant had opted for invoice value assessment cannot make them lose the benefit of deductions from the price which are admiss....
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....he appellant did not make available the required documents to substantiate the claim that the invoice values at the depots were more than that charged at the factory gate due to post removal expenses on account of freight, insurance etc. Under the circumstances the impugned order may be upheld, he pleaded. 4. The rival submissions have been taken note of by us. We are not inclined to accept ....
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....uld have been possible for them to explain the reasons for such an increase and make out a case for adopting, as the assessable value, the invoice value prevailing at the factory gate. Since the Collector (Appeals) had not considered the submissions in this regard and also not taken into consideration the Chartered Accountant's Certificate produced alongwith the appeal memorandum, we deem it appro....