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2006 (3) TMI 308 - SC - Central ExciseRelated person- valuation- a show cause notice issued by the Collector of Central Excise, respondent and the afore-mentioned two companies were asked to show cause against various charges. It was alleged that the respondent was evading excise duty by under-valuing the goods. The adjudicating authority held that the respondent and the two afore- mentioned companies were "related persons" and the price at which the photo copiers manufactured by the respondent were sold by the afore-mentioned two companies in the market would be the normal price for the purposes of arriving at the assessable value of the goods in the hands of the respondent. The Tribunal rejected the contention of the respondent that the two afore-mentioned companies were not "related persons". Held that- Contention raised by the respondent that its sale to the distributors were on retail basis has also not been refuted by the department. Counsel for the appellant has also failed to show that the price at which the goods were sold to the "related persons" was not the normal price at which the goods were being sold through any other distributor or dealer or was less than the market price at which it was being sold in the market or that there was any extra commercial consideration in fixing the normal value. Thus, the finding recorded by the Tribunal is a pure finding of fact which does not call for interference. Thus there is no merit in the appeal.
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