2002 (6) TMI 490

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....N. Chaudhary, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - This appeal at the instance of the assessee is against Order-in Appeal No. 1154-57-CE/DLH/2001, dated 21-12-2001 passed by the Commissioner of Central Excise, Delhi-I. The issue arising in this case is one relating to determination of assessable value of goods when there is no wholesale price available. 2.&ems....

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....to a person other than a related person. The Proviso to Rule states that in determining the amount of deduction due regard shall be had to the nature of excisable goods, trade practice in the commodity and other relevant factors. 3. Applying the above rules the wholesale price of the appellants goods was determined by deducting 15.21% from the retail price as per Order-in-Appeal No. 166/CE/7....

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....s concerned, the assessable value has to be determined by applying Rule 6(a) of the Valuation Rules. The above contention was not accepted by the Adjudicating Authority as well as the Appellate Authority. Aggrieved by the above the appellant has come up in appeal. 4. Learned Counsel appearing on behalf of the appellant placed reliance on a decision of this Tribunal in Appeal No. E/1225/96-A ....

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....xcise Act which came into effect on 28-9-96. 6. We find no merit in the stand taken by the Revenue. Section 4(1) (a) refers to a situation when there is a sale price available, namely, a wholesale price. In cases where such wholesale price is available, the amendment to Rule 4 relating to place of removal will have consequences. But in cases when there is no wholesale price available, it has....