2000 (8) TMI 576

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....or the Appellant. Shri U.V. Gaitonde, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The appellants manufacture Glazed Tiles paying duty in terms of Notification No. 175/86-C.E., dated 1-3-1986. Show cause notice dated 29-4-1993 made a number of allegations and alleged that on the various grounds enumerated therein, duty amounting to Rs. 38,94,376.69 had been sh....

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....nt's own case reported in [1998 (99) E.L.T. 425] in which the Tribunal had held such broken tiles as not excisable. Following the Judgment we hold that this portion of the demand does not sustain. 4. The assessees were accepting advances from customers. Notional interest was calculated thereupon and the duty calculated on adding interest to the assessable value. The duty was quantified at ....

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....rices. The bare allegation as is made in the present proceedings does not suffice to discharge this burden. Applying the ratio of the cited Judgment, we hold that demand for Rs. 7,44,452.23 does not sustain. 5. The assessees had filed separate price lists for three regions. In the show cause notice it is alleged that separate prices could not be charged on the basis of regions, but that th....

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....should be made the basis for calculation of duty. Prior to the amendment of Section 4 wherein the phrase "place of removal" was re-defined in 1996, the law in this respect was well set and that was where there was the price prevailing at the factory gate the same would apply even where the bulk of the sales were at the depots at a higher price (Indian Oxygen Ltd. v. CCE) 1988 (36) E.L.T. 723. The ....