2002 (2) TMI 621

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant. Shri M.M. Dubey, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  Appellant M/s. Spectrum Paints Pvt. Ltd., Shahjahanpur is engaged in the manufacture of Textment Surface Coating Paints and Primers. Challenge in this appeal is against the order passed by Commissioner (Appeals) in Order-in-Appeal No. 403(KDT) C.E./JPR-I(214)/2001, dated 21-6-2001 dismissing....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../- per Kg. extra as handling charges in the name of freight, cartage, local conveyance, insurance, loading and unloading etc. Being an additional consideration, it should form part of the assessable value. According to the appellant, the sale of the goods manufactured by it was at the factory gate. Therefore, price was also charged at factory gate. In order to substantiate its contention, the appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....value. 3. The learned counsel took us through the show cause notices. We find that there is no reference to a godown of the appellant at Delhi or to a sale taking place from the godown at Delhi. It has to be noted that in the grounds of appeal before the Commissioner (Appeals) the appellant had taken a specific contention that it has no depot at Delhi and the goods are assigned to their cu....