2004 (6) TMI 418

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...., Advocates, for the Appellant. Ms. K.A. Mishra, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant, manufactures tractors. The tractors are sold to dealers who in turn sell them to customers after charging their (dealer's) commission. It is not in dispute that the appellant's sale to the dealers is on principal-to-principal basis. 2. The dispute that ....

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....the appellants, assessment of tractors is required to be done based on the transaction value of the tractors under sale. 3. We have perused the records and have heard both sides. The contention of the appellant is that this issue remains settled in favour of the assessee by the order of three Judge Bench of the Apex Court in the case of CCE, Delhi v. Pratap Steel Limited - 1998 (29) RLT 17....