2008 (7) TMI 62

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.... & Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') whereby the Tribunal has allowed the appeals filed by the assessee by setting aside the impugned order passed by the Commissioner. 2. The issue involved in this appeal is regarding the correct assessable value of the respondent's products and the suppression of the said correct assessable value by the respondents. FACTS: 3. Respondents are engaged in the manufacture of Pan Masala falling under Chapter Sub heading 2106.00 of the first Schedule to the Central Excise Tariff Act, 1985 (for short 'the tariff Act'). According to the revenue, respondents were restoring to under valuation of goods for the purpose of payment of central excise duty during the period 1....

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....ugust, 1993 to July, 1995. It was alleged in those show cause notices that different prices for dealers situated in different regions cannot be considered as different class of buyers. It was alleged that all the dealers should be treated as the same class of buyers. Accordingly, differential duty was proposed to be demanded. Respondents resisted the show cause notices. The case of the respondents was that different prices for dealers situated in different regions is permissible in law. However, the Assistant commissioner confirmed the demands as proposed in the show cause notices. 6. Aggrieved against the order of the Assistant commissioner, respondents filed appeal before the Commissioner (Appeals), Allahabad. The Commissioner vide ord....

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....le invoices for the goods sold, the appellants raise the invoices for basic price (assessable value), excise duty and the equalised freight. The Central Sales Tax is also charged on the same. The appellants do not charge and recover any other amount over and above the amounts indicated in the respective sales invoices. In the proceedings also there is no such allegation raised either in the show cause notice or in the order-in-original." 7. This order of the Commissioner (Appeals) was confirmed by the Tribunal in appeal. Revenue did not carry any further appeal meaning thereby that it has attained finality. 8. In the present case, the Tribunal has set aside the order-in-original passed by the Commissioner and held that in view of the ....