TaxTMI 
TaxTMI 
1988 (3) TMI 194
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Respondents. [Order per : K. L. Rekhi, Member (T)]. - A common issue is involved in these three appeals. They were, therefore, clubbed together, heard together and hence this common order. 2. The plea of the appellants in these three appeals is two fold; i) their ex-factory sale prices should be accepted as the basis of assessment under Section of the Central Excises & Salt Act 1944, (ii)....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... can, therefore, appreciate that the quantum of their goods sold at the factory gate could not be very much for the simple reason that the demand in the area would be a very limited one. The appellants are not able to tell us the percentage of their goods sold at their factory gate. However, it is not really the percentage which is important. What is really important is whether the ex-factory sale....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he factory gate at artificially low prices while the depot prices, at which bulk of the goods are really sold, would be very high even after deducting all the admissible elements of freight, octroi, interest and other overheads. We find from the lower orders that the appellants did not produce the evidence of payment of freight, octroi etc. before the lower authorities. The appellants say that no ....