2005 (6) TMI 497

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.... Appellant. Shri R.J. Parekh, Advocate, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  This appeal is by Commissioner of Central Excise, Goa, against the order of Commissioner (Appeals). 2. The respondents are manufacturers of furniture falling under Chapter 94 of CETA, 1985. The dispute pertains to Valuation of furniture cleared/supplied by them to wholesaler....

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....r from the retail buyers. 3. The Commissioner (Appeals) to whom the issue travelled observed that the appellants before him had two different prices, one for supplies to wholesale dealers and franchise holders and another for retail sales made directly from their manufacturing unit to retail customers. He held that the department has failed to adduce any evidence to establish that the manu....

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....tail to actual users and to wholesalers is not controverted by the Revenue. When both types of sales take place the Department should arrive at the assessable value after giving suitable allowances to the retail prices. Since the basis of assessment under Section 4(1)(a) is the wholesale price and not the retail price, the burden is on the Departments, as has been pointed out by Commissioner (Appe....