TMI Blog2011 (4) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... efore whom the appellant shall submit the relevant details so that the original adjudicating authority can decide the 'normal transaction value' required necessarily u/r 7 and finalize the assessments - Appeal is rejected. - E/402/2004 - - - Dated:- 19-4-2011 - Shri B.S.V. Murthy, Shri Ashok Jindal, JJ. Shri T.C. Nair, Advocate for the appellant Shri K. Lal, Authorized Representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted to the department for finalisation of assessments. Assessments were finalised on the basis of actual sale price after allowing deductions on actual basis claimed by the assessee in their price declaration and passed on to the consumers. 2. However, final assessment order was reviewed by the Commissioner of Central Excise, Thane - I Commissionerate on two grounds. The first ground wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les for the purpose of assessment and taking note of the provisions of law. 4. Learned counsel on behalf of the appellants submitted that while resorting to provisional assessments and while submitting the duty on provisional assessment the appellant had submitted all the relevant details and assessments were finalised thereafter. In his view, the assessments on the basis of actual transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be the 'normal transaction value' of such goods sold from such other place at or about the same time and, of removal of goods under assessment, 'normal transaction value' is the value of the greatest aggregate quantity sold. The legal provision as per Rule 7 is very clear. The appellant in this case are selling their goods only through the depot. Therefore, the assessments have to be finalis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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