1998 (12) TMI 222

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....pellant. Shri T. Premkumar, S.D.R., for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The issue involved in the instant case is as regards the valuation of the Electric Welding Electrodes of Base Metal being manufactured by the appellants. The appellant firm is a small-scale manufacturer and was availing the benefit of Notification No. 175/86-C.E., dated 1-3-1986. Apart from....

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....04) E.L.T. 585 (Tribunal)] passed by this Tribunal. It was held in the said case that the assessment at the invoice price in terms of Rule 173C(11) was in accordance with law in as much as there was no allegation that the same did not fulfil the ingredients of Section 4. Accordingly, he prayed that as the issue is settled between the appellants and the respondents vide the above Order, the instant....

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....that the ex-factory sales were to the tune of 40% whereas the depot sale price was about 60%. Where the factory sale price is available, there is no question of adopting the invoice price under Section 173C(11). 4. We have considered the submissions made from both sides. After going through the impugned orders, we find that the issue involved in the instant case is identically the same as ....

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.... person not to file a price list and seek assessment on the basis of invoice value so long as that value complies with the provisions of Section 4. Rule 173C(11), therefore, does not override the provisions of Section 4 in view of the condition of invoice value conforming to Section 4 ibid. 4.2. It has not been alleged in the show cause notice nor has it been found by the lower authorities that....