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2011 (10) TMI 432 - AT - Central ExciseDemand - Undervaluation - Admission of additional evidence - The department was of the view that there are no sales at the factory gate and the sales are actually taking place from the premises of the distributors and, hence, the freight/transport expenses upto the distributor’s premises, distributor’s commission and also the rental for the canisters would be includible in the assessable value of the goods - learned Counsel for the appellant, pleaded that all the sales of the appellant during the period of dispute were at the factory gate, that the transactions between the appellant and their distributors were on principal to principal basis - Held that: the Tribunal in its judgment dated 15-6-2007 in the appellant’s own case for the period from January 2004 to September 2004 and, as mentioned above, in this judgment, the Tribunal after considering the evidence on record, has given a clear finding that sales were taking place at the distributor’s premises and, therefore, the distributor’s commission and freight expenses upto the distributor’s premises would be includible in the assessable value Regarding inclusion of rental for canisters - Tribunal in favour of the appellant in their own case vide judgment reported in (2007 -TMI - 31573 - CESTAT NEW DELHI) - Decided in favor of the assessee by way of direction to re-quantification of duty demands
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