2005 (10) TMI 123

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....ent of duty, later they were sold to the customers. The appellants filed a pricelists in Part VII for approval by valuing their goods on cost construction method. The pricelists were approved from time to time. There was some dispute with regard to the valuation of the goods. The proceedings started were dropped by the Commissioner (Appeals) but the Department issued 21 show cause notices for the period from December 1989 to January 1984 seeking to adopt the depot selling price and allow deduction towards freight of 1.41% alone and demand differential duty. The appellants actually claimed deduction towards the following elements. (i)         Equalised freight (ii)     &n....

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....od. These pricelists have been duly approved by the Department. Even though, the department initiated action for adopting the depot sale price the proceedings were dropped by the authorities by issue of appeable orders. The above appeable order has not been challenged by the Department. In view of the Supreme Court's decision in the case of CCE v. Flock (I) ltd. 2003 (120) E.L.T. 285 (S.C.), if an appeable order has not been challenged, it becomes final. (ii)        The demand for the period in question cannot be confirmed without challenging the approvals of pricelists. The following case laws were relied on : (a)        Rashtriya Chemicals and Fertilisers v. CCE r....

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....ture to the depots as against the freight incurrent for the transport of refrigerators, watches, etc. Equalised price is allowable in terms of the Supreme Court's judgment in the case of GOI v. MRF Ltd. reported in 1995 (77) E.L.T. 433 (S.C.). Further the other deductions on account of expenses incurred after the goods are removed from the depot like unloading at customers' site, freight or hamali charges, cost of installation at customers' site are allowable deductions since the same are post manufacturing expenses in the light of the decision of the Supreme Court in the case of Bombay Tyres International Ltd. - 1983 (14) E.L.T. 1896 (S.C.) and MRF (supra) cases. 7. The learned SDR reiterated the order-in-Original. 8. We have gone th....