2005 (8) TMI 756

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.... the Appellant : B.L. Narasimhan, Advocate. For the Respondents : V. Valte, SDR. ORDER C.N.B. NAIR, MEMBER (T) 1. We have heard both sides at length at the time of hearing stay applications. We are proceeding to dispose of the appeals after dispensing with the requirement for pre-deposit. The appellants are a Public Sector Undertaking. They sell part of their produce in open market and....

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....ld in the case of Steel Complex Ltd. v. C.C.E., Calicut - 2004 (171) E.L.T. 255; Avaon Tubes Ltd. v. C.C.E., Ludhiana - 2004 (117) ECR 616, that sale price shall be the value for assessment of captively consumed goods also. Learned SDR, however, submits that the two transactions must be seen as between two classes of buyers. Perusal of the records shows that the facts in the present case are the s....