2007 (6) TMI 406

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....ant. None, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - No one appeared on behalf of the respondents despite notice and adjournments granted earlier. There is also no adjournment request. Heard the learned S.D.R. for the appellant Commissioner. The respondents cleared 4487 MTs. of Aluminum Extruded Sections during 1-4-1997 to 1-9-1998. The Original Authority con....

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....that where a manufacturer either for the reasons beyond his control or due to prevalent conditions and circumstances in the market, sells his goods at a lower price, such a price would be the assessable value under Section 4 of the Central Excise Act, 1944, since that price is not shown to be guided by any extra consideration. He has also cited in Campbell and Co. - 1980 (6) E.L.T. 653 and another....

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....records, we find that the case relates to the period from April, 1997 to September, 1998 when the value was defined under Section 4 of the Central Excise Act, 1944 to be the normal price in the ordinary course of trade. Keeping in view the aforesaid decision of the Hon'ble Supreme Court in the case of Bombay Tyres (cited supra) and the fact that normal price has to be the price at which goods are ....