2000 (3) TMI 104

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....onfl/P&I/80/Pt/I/53 dated 17th June, 1981 of the Assistant Collector. Under the order-in-original, the Assistant Collector of Central Excise, Allahabad has quashed the show cause notice-cum-demand for over Rs. 4 crores issued to the appellants vide show cause notice dated 6-5-1981. 2. The dispute in the present case relates to valuation of sheet glass manufactured by the appellants. They were selling about 5% of the produce ex-factory to several dealers (30) and another about 30%, (1977-78 to 1979-80) to M/s Hindustan Safety Glass Works. The remaining goods which ranged between 50% to 60% were being transported to their depots spread all over the country and were being sold from those depots. The entire produce were being assessed during....

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....esent 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-factory prices should be the basis for assessment of all the goods manufactured and removed from the factory. The learned counsel also submits that the demand in the present case is entirely time-barred. The appellants had been filing price lists from time to time. In fact, some of the price lists filed (6/76 dated 21-4-76) were on the basis that ex-depot price after deduction should be the basis for assessment. However, the Departmental authorities held that in terms of Section 4 of Central Excise Act, valu....