1987 (6) TMI 317

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..... t. [Order per : K.L. Rekhi, Member (T)]. - The prayer of the appellants in these two appeals is that admissible deductions from their ex-outstation selling centers prices be given to them so as to make the assessable values ex-factory. They stated that the price lists submitted by them were ex-factory. 2. The lower authorities have stated that the appellants were unable to prove that th .....

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..... stant Collector with a direction to accept their ex-factory selling prices or to give admissible deductions from ex-outstation selling center prices. 4. The learned representative of the department had no objection to the appellants prayer for remand in the aforesaid terms. He added that the appellants should produce a certificate of a Chartered Accountant as to the actual expenses incurred in .....

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..... rges and other expenses incurred up to the factory gate shall not be admissible for deduction. Further, the net assessable values so worked out shall not, in any case, be less than those originally claimed by the appellants in the respective price lists filed for the department s approval. 6. In Appeal No. E-396/80-A, there is an additional point of dispute. It relates to the quantum of discoun .....

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