2017 (6) TMI 207

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.....S.Monnappa, ADV - For the Appellant Shri Naveen Kushalappa, AR - For the Respondent ORDER The appellant is a manufacturer of iron and steel products falling under Chapter 72 of the Central Excise Tariff Act. Upon verification of the records for August 1996, it was found that the appellant had sold goods manufactured by them at different prices at their factory gate and also through consi....

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....ied to Commissioner (A), he upheld the Order-in-Original. Hence the present appeal. 2.   With the above background, we heard Shri A. S. Monappa, Advocate for the appellant as well as Shri Naveen Kushalappa, AR. 3.   The learned advocate submitted that sales at factory gate as well as through consignment agents are to be considered as made to different classes of buyers an....

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....there can be different values for the same goods manufactured when they are sold in wholesale at the factory gate and at depots to different classes of buyers as provided by section 4 of the Act. It is pertinent to record that the decision of the Larger Bench pertains to the period prior to 28.9.1996 when the Section 4 of the Act was amended to specify depot as a separate place of removal. In the ....