2009 (5) TMI 677

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..... Meena, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - We have heard both sides. 2. M/s. Ashok Leyland (Leyland), the appellants herein seeks to vacate an order of the Commissioner (Appeals) vide which he sustained the demand of differential duty of Rs. 11,86,478/- relating to clearances of their final products, motor vehicle chassis, during the period June '99 to N....

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....val such as RSOs will be the relevant value for assessment of such goods. In the assessee's own case decided by the Tribunal reported as Collector v. Ashok Leyland [1987 (29) E.L.T. 530 (T)], it was held that clearances made in this pattern of sale followed by Leyland, assessee has to discharge duty on the excess amount charged for sales to government departments from RSOs treating the same as inc....

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....e goods, IDL Chemicals Ltd. (IDL) would not know the eventual buyer of such goods from its consignment agents. No price lists showing different prices applicable were filed. The Apex Court decided that IDL should pay duty on the price applicable to private buyers when it stock transferred goods to its consignment agents and did not know the ultimate buyers of such goods at the time of their remova....

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....ces to assessee's RSOs should be charged to duty at the price applicable to PSUs and government undertakings. 3. We also find that in Commissioner of Central Excise, Chennai-III v. Ashok Leyland [2003 (161) E.L.T. 476 (Tri.-Chennai)] the Tribunal allowed an appeal of the assessee against the demand of the revenue in a dispute involving similar facts as is obvious from the following extract. ....