TMI Blog2000 (5) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... sification lists. Moreover same except 4 (four) price lists, the appellant did not produce anything on record to show that the basis on which the impugned order was passed was challenged. In that view the final assessment order and demand of duty is sustainable to that extent. However, it is on record that approval of 4 (four) price lists effective during the relevant period, is still pending in de novo adjudication proceedings at Assistant Commissioner s level. I, therefore, find it appropriate that Assistant Commissioner should decide the fate of the 4 (four) price lists as per Order-in-Appeal No. 240/BBSR/94, dated 29-9-1994 of this forum and the impugned Order dated 20-1-1995 of the Supdt. will have to be modified to the extent of Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g grounds for our consideration :- (i) No show-cause notice is required for quantification of duty liability based on approved price lists and no denial of principle of natural justice have taken place as a show-cause notice has been issued by the Superintendent in which he has proposed collection/recovery of duty for the final assessments made in the RT-12 returns and this aspect has been dealt with by the Commissioner (Appeals). (ii) Commissioner (Appeals) has not misdirected himself inasmuch as he has referred Order-in-Appeal No. 240/BBSR/94, dated 29-9-1994 and in fact there is no sales at factory gate to same class except an contract basis buyers and price to such buyers cannot be equated with sales for Depots as per Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rations wherever it was found that the sale price at the Depots were the declared prices and wherever they were less than the declared price, such declared prices were not accepted. He also did not accept the claim for deductions on account of octroi as he found that it contributed to the price of goods to be sold from the Depot. He also found there was no factory gate sale price. However, the Assistant Commissioner arrived at his conclusions as the appellants, as recorded by him, did not attend the hearings. (ii) Commissioner (Appeals) has only upheld the order in case of all the price lists except 4, which were held by him to be deemed to be provisional for practical purpose till finalised. He denied the deductions of PME claim sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
