TMI Blog1998 (8) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. Date of order appealed against No. of appeals disposed of by Collector (Appeals) Nature of the proceeding 747/93-A 26-11-1992 10 8 refund claims two demands 748/93-A 18-1-1993 1 Demand 749/93-A 19-1-1993 1 Refund claim 750/93-A 1-1-1993 1 Two demands 751/93-A 10-2-1993 1 Demand 752/93-A 26-11-1992 5 Five refund claims 3. Against the order dated 26-11-1992 passed by the Collector (Appeals), appellant is required to file ten separate appeals before the Tribunal, but has filed only a single appeal. Therefore, this appeal has to be treate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of composition and weight determined in the manufacturing premises, appellant was arriving at the prices of the consignments on the basis of the formula provided in the contracts and paying duty on such value. The contracts also provided for testing and weighment at the premises of Bhilai Steel Plant and further provided that the composition and weight as found in the premises of Bhilai Steel Plant by testing and weighment will be the basis to be accepted by both sides for quantification of price on the basis of the formula in the contracts. In some cases it was found that the test conducted at Bhilai Steel Plant indicated presence of lesser manganese content and weighment indicated lesser weight as a consequence of which the price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght determined by the buyer, the buyer should have been asked to so determine the same in the premises of the manufacturer before clearance and the subsequent determination will not be binding on the department. Shri K. Srivastava, SDR also emphasised this reasoning. 7. We are of opinion that the lower authorities did not look at the dispute from the correct perspective. No doubt, normal price is the price at which the goods are ordinarily sold by the assessee to a buyer in the course of wholesale trade for delivery at the time and place of removal; in other words, the enquiry should be to find the normal price of goods for delivery at the time and place of removal. Where the goods are such that price per unit can be arrived at without a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xperts and in the nature of the manner of transportation, there could be some difference in the weight also at the two ends. The contracting parties agreed that the composition and weight at the buyer s end would be binding on both the parties. We see no reason to hold that such composition and weight should be regarded as the result of events transpiring subsequent to the time of clearance or can be ignored by the Department. We again emphasise that the Department has no case that there was anything erroneous in the composition or weight found at the buyer s end. In the absence of any specific allegation to the contra, one must proceed on the basis that the consignments cleared at the appellant s factory were of the composition and weight ..... X X X X Extracts X X X X X X X X Extracts X X X X
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