2005 (12) TMI 499

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.... Rao, Advocate, for the Appellant. Shri B.L. Goel, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  All these appeals are directed against the same impugned order. Accordingly, they were taken up together and are being disposed of under this common order. 2. Appellant, M/s. Domebell Investment Pvt. Ltd. and M/s. Venugopal Engineering Pvt. Ltd. are manufacture....

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....period of assessment is March, 1994 to December, 2005. The dispute is about what should be the deductions made while working out the assessable value from the sale price of M/s. Videocon International Ltd. The appellants claimed deductions towards trade discount, freight and sale tax. The Commissioner allowed deductions in the case of Domebell Investment Pvt. Ltd. towards freight and sales tax; bu....

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....eing pointed out that assessable value of the sets produced and sold by M/s. Videocon International Ltd. (though at the time of dispute they had not been finalized) remains approved and those values should be acceptable for the assessment of the sets purchased from these two manufacturer also, since the sets are sold without any distinction whatsoever, at the same price. 5. We have heard t....