TaxTMI 
TaxTMI 
2000 (3) TMI 104
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...., Member (T)]. - The order impugned in these appeals has demanded a duty of about Rs. 1.53 crores. The demand is with regard to glass sheets cleared by the appellants from their factory for the period July 1977 to June 1980. The order has been passed by the Commissioner on a review of order-in-original C.No. 4-Confl/P&I/80/Pt/I/53 dated 17th June, 1981 of the Assistant Collector. Under the order-i....
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....tral Excise authorities being aware of the fact that the depot prices were higher than the prices at the factory level. The Assistant Collector held in the order that where ex-factory prices are available, the assessment to central excise duty was required to be done at those prices and the prices at depot level were not relevant. He also relied on the decision of the Supreme Court in the case of ....
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.... on account of making addition towards breakage etc. 4. Arguing the appeals, the learned counsel for the appellants submits that the demand raised in the present order is not legal at all inasmuch as it is settled law that once ex-factory prices are available, central excise duty is to be levied on those prices. In cases where goods are sold partly ex-factory and partly from depots, the ex-factor....
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....erefore, a finding of suppression of facts has no basis in the facts of this case. 5. We have perused the records and considered the submissions. It is settled law that where ex-factory prices are available, they should constitute the basis for assessment of all the goods to central excise duty. In the instant case, during the relevant period, the appellants were selling a considerable portion of....