2006 (12) TMI 295

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.... DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2. The duty demand of over Rs. 16 lakhs has arisen on account of a finding that, goods which were transferred from the depots of the applicant to the premises of their dealers or consignment agents, should be assessed based on the sale prices at the places of the dealers or consignme....

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....re........transferred by the assessee to his depots .........the assessable value ..........shall be the normal transaction value of such goods at the depot.....". Since it is not disputed that the applicant assessee was making sales from the depots to independent buyers, all the goods transferred to a particular depot were required to be assessed based on the sale price to independent buyers at t....