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2016 (5) TMI 131 - AT - Central ExciseRe-assessment of Assessable value - revenue contended that after the clearance of the goods from their factory gate to their depot, the same were being sold at a higher price and as such the appellants are required to pay duty on their depot sale price. Held that:- in terms of the earlier order of the Tribunal, the matter was remanded to adopt the approved assessable value at the factory gate in respect of sales made through depots, where there were sales from the factory gate as also from the depots. The lower authorities have done this exercise. While doing so, they have refused to adopt the approved assessable value. We note that the original dispute relates to the depot sale price and there was never any dispute as regards the correctness or otherwise of the factory gate assessable value approved in their price list. As such it is not open to the Revenue to re-assess the factory gate sale price and to recalculate the appellant’s liability accordingly. Therefore, we are once again constrained to remand the matter to the lower authorities with clear and specific directions to adopt the approved assessable value in terms of the price lists filed in Part-I. Appellant submits that all such approved price lists are available with them and shall be produced before the original adjudicating authority. However, we make it clear that such exercise shall be done by the adjudicating authority only in respect of those models which are cleared from the factory gate as also from depots. In respect of models which are cleared exclusively from the depots, appellant has not contested the duty demand and has agreed that it is the depot sale price which has been correctly adopted by the lower authorities. Inasmuch as the issue relates to year 1993-94, we expect the adjudicating authority to finalize the de novo proceedings as soon as possible. - Matter remanded back
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