2005 (12) TMI 328

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....t. Shri L.P. Asthana, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute involved in the present appeal of the Revenue is in regard to the valuation of Ceramic Glazed Tiles manufactured by the respondents. 2. The Commissioner (Appeals) in his impugned order has held that inasmuch as normal factory gate sale was available, the same has to be made ....

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....le trade, thus sale price to the dealers is normal price under Section 4(1)(a) of Central Excise Act, 1944 as they sell goods to the public. Mere sale of such goods to other classes of buyers does not make such normal price unascertainable for attracting Section 4(1)(b) ibid or Rule 6 of the Central Excise (Valuation) Rules, 1975." 3. As against the above findings of the Commissioner (Appe....

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....rcular No. 354/81/2000-TRU, dated 30-6-2000 clarifying that the duty is chargeable on the net price paid or payable and discount of any description actually given will not be includible in transaction value. No infirmity can be found in the above view of the appellate authority inasmuch as the same is based upon the decision of the higher authorities. 5. The Revenue has also contended that....