TMI Blog2013 (12) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... factory in terms of Rule 7 - The compilation of invoices (both factory gate and depot) produced is part of the assessee’s endeavour to make out this sort of a case – matter remanded to the original authority to take fresh view on the valuation issue after giving the assessee a reasonable opportunity of adducing evidence – Decided in favour of Assessee. - Appeal No. 3171/2012 - - - Dated:- 25-4-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant : Mr V. Ravindran, advocate For the Respondent: Mr Ganesh Haavanur, Additional Commissioner (AR) JUDGEMENT Order Per: P.G. Chacko: This application filed by the appellant seeks waiver and stay in respect of duty of over Rs. 15 lakhs, interest thereon and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked out. In an appeal filed against the original authority s order demanding this duty with interest and imposing a penalty equal to duty, the assessee challenged the demand mainly on the ground that the assessable value of the goods cleared from the factory was correctly determined inasmuch as the goods cleared from the factory at the price shown in the factory sale invoice was sold at the depot at the very same price mostly on the same date or the next day. However, this claim could not be substantiated by the assessee. Consequently the order-in-original came to be upheld. 3. The learned counsel for the appellant submits that copies of all the relevant invoices, both issued at the factory and at the depot, were produced before the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by their depot. But there is no evidence in the relevant file to substantiate that there is a difference in the value adopted by the assessee at factory gate and the depot at Bangalore. It indicates that it is only a presumption of the department. 3.1. The learned counsel contextually submits that the same appellate authority passed a favourable order viz. order-in-appeal No. 59/2012 dated 01.10.2012 a week before the impugned order was passed on the basis of identical findings. He means to say that para 11 ibid is a reproduction of para 11 of order-in-appeal No. 59/2012 dated 01.10.2012 though the conclusions in the two orders are contradictory. 3.2. The learned counsel has also filed a compilation of specimen invoices issued at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of the goods cleared from factory in terms of Rule 7 ibid. We find that the compilation of invoices (both factory gate and depot) produced before us today by the learned counsel is part of the assessee s endeavour to make out this sort of a case. The learned counsel has claimed that copies of all the invoices were produced before the Commissioner (Appeals). Apparently, such documentary evidence is also of the same kind. It is the alternative plea of the learned counsel that, given a reasonable opportunity, proper evidence in the form of invoices consistent with Rule 7 could be adduced before the original authority to enable that authority to undertake de novo adjudication of the valuation dispute. In the totality of the facts and circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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