TaxTMI 
TaxTMI 
1996 (1) TMI 271
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....hri R.K. Habbu, Advocate, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - These are four appeals filed by the Department involving a common issue and therefore, they are clubbed together and are being disposed of by this common order. 2. The point to be considered in this case is whether the following items are to be included in determining the assessable value of ....
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.... case of Indian Oxygen - 1988 (36) E.L.T. 723 (S.C.), he submitted that as long as ex-factory price is ascertainable that should be the basis in determining the assessable value and other expenses to be ignored. He also submitted that the issue involved in this case with reference to these items has been properly considered by the ld. Collector (Appeals), Central Excise and has given a clear findi....
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....lue. They are also recovering interest on credit sales. The appellants shall be entitled for the same, as the assessable value of the goods under Section 4(1)(a) of the Act, is based on wholesale cash price of the goods delivered for sales at the factory gate. As regards handling charges, it is observed that there are incurred on account of labourers provided with trucks, i.e. for transportation o....
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....he assessable value, nor they can be recovered separately on debit-notes, in fact, the appellants shalll not be entitled for such deductions as it is quite clear from the impugned order and the submissions made in the appeal petitions that these are the charges on account of handling of goods after sales at the factory gate and recovered for the purpose of delivery of goods (unloading and stocking....