1999 (1) TMI 494

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 K. Srivastava, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The issue involved in both these appeals is whether the extra realisation on account of amounts collected towards special packing and transportation cost are liable to duty. The duty has been demanded in the impugned orders in respect of the amounts collected under both the heads in excess of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Court in the case of Indian Oxygen Ltd. v. CCE [1988 (36) E.L.T. 723] wherein the Apex Court held that where goods are partly sold from depots and partly from factory and ex-factory prices are ascertainable ex-factory price is to be the basis of value under Section 4 of the Central Excise & Salt Act even for goods sold from depot. Shri Arya, ld. Counsel also relied on the judgments of the CEGAT i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat as the appellants had not made a submission before the adjudicating authority that the differential amount representing the collection on account of freight and special packing and the actual cost incurred under these heads are not to be included in the assessable value; that view remains not considered by the adjudicating authority and therefore, the case is required to be remanded for a deci....