2010 (1) TMI 825

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....e Tariff. About 25% of the sales of the appellant are at the factory gate. Remaining sales are from depot. The dispute in these cases is with regard to the assessable value of the goods sold from depot during the period from July 1999 to September 2001. Sales from the depot are to dealers as well as to retail customers. However, in respect of goods sold from depot, the appellant paid duty on the price at which the same goods had been sold from the factory gate. The Department was of the view that in respect of the goods sold from the depot, whether to wholesale buyers or in retail, the duty would be payable on the depot price. It is on this basis that four duty demands amounting to Rs. 54969/- were confirmed against the appellant along with....

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....the price at which the goods are sold to a buyer in the course of whole sale trade whereas in the present case even for the period prior to 1-7-2000 the Deptt. has sought to adopt the retail price of the appellant as the basis for valuation of the goods sold from the depot. In view of this, it was pleaded that the impugned order is not correct. 2.2 Shri K.P. Singh, the ld. DR, defending the impugned order, reiterated the Commissioner (Appeals)'s finding. 3. We have carefully considered the submissions from both the sides and perused the records. During the period of dispute, the appellants were selling 25% of the goods at factory gate and the remaining goods were being stock transferred to depot from where the same were bein....