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2017 (6) TMI 207 - AT - Central ExciseValuation - the appellant had sold goods manufactured by them at different prices at their factory gate and also through consignment agents in Kerala - The department entertained the view that the factory gate price is to be adopted as normal price in terms of Section 4 of the Central Excise Act as it stood at the relevant time - whether there can be different values for the same goods manufactured when they are sold in wholesale at the factory gate and at depots to different classes of buyers as provided by section 4 of the Act? - Held that: - wholesale dealers of a particular region can constitute a separate class of buyers. When sale at factory gate is to one class of such buyers and sale from depot, to which stocks has been transferred, takes place to another class of buyers, ex-factory price charged cannot be the relevant normal price for assessing duty on those goods - appeal allowed - decided in favor of appellant.
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