1978 (3) TMI 104

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of February 1978 and on this day upon perusing the petition and the affidavit filed in support thereof, the order of the High Court, dated 27-1-1976 and made herein, and the counter affidavit filed herein and the records relating to the order in 642 of 1975 dated 24-9-1975 on the file of the First Respondent comprised in the return of the Respondents to the Writ made by the High Court, and upon h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d and approved by the proper officer. On 19-1-1974 the Company submitted a fresh price list in supersession of all their previous price lists contending that the same was based on the principles enunciated in Supreme Court's Judgment in the Case of A. K. Roy v. Voltas Ltd. 1978 E.L.T. (J 177) = (A.I.R, 1973 S.C. 225). The Revised price list furnished by the Company purported to represent only the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vised price list including the equalised freight charges of determination of the assessable value. The Assistant Collector also demanded the duty short levied on clearances effected in the past by non-inclusion of "equalised freight" charge in the price list, in arriving at the assessable value. The Company preferred an appeal against the Assistant Collector's order to the Appellate Collector of C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. It is a matter purely between the petitioner and his customers and has nothing to do with the excise. 4. The learned counsel for the respondent would, however, try to meet this submission stating that freight means actual freight incurred. So long as this freight is included as part of the price structure at the factory gate which alone is the relevant basis for the levy of the excise duty, ....