TMI Blog2012 (9) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... t forces, competition, quality and the quantity taken up by the purchaser, they are not able to determine the greatest aggregate value of the goods in terms of the Valuation Rules - thus considering genuine difficulties in ascertaining the normal transaction value for goods cleared there was no reason for disallowing the facility of provisional assessment as also the appellant is enjoying such fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on payment of duty from the factory to their depots. Inks are being sold from various depots. At the time of clearance of these goods from the factory, the Respondent are not able to ascertain the price of these products, at which it would ultimately be sold from the depots. In these circumstances, they applied for provisional assessment in terms of Rule 7 of Central Excise Rules. The lower Adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not exclude such situation for determination of the value of the goods in question, and moreover, the normal transaction value by taking into account of the greatest quantities of the goods sold from the depot on a particular day or the nearest day can be easily ascertained from the on-line facilities admittedly available to the assessee. The contention is that the assessee himself had submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent by the Mumbai Commissionerate, vide F.No.V-17/Powai/R-04/DIC/Prov.Ass/10/189 dated 12.04.2011. 6. We have carefully considered the submissions and perused the records. The learned Commissioner (Appeals) has found as under:- 6. The appeal has been filed for allowing provisional assessment as the appellant is not able to determine the assessable value of the goods when cleared from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant in respect of their factory at Kolkata. 6.1. Undisputedly, the Respondent cleared more than 1000 varieties of printing inks which are sold from their depots. Due to variety of factors such as market forces, competition, quality and the quantity taken up by the purchaser, they are not able to determine the greatest aggregate value of the goods in terms of the Valuation Rules. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
