9911796707
TMI Blog1999 (1) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... ava, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The issue involved in both these appeals is whether the extra realisation on account of amounts collected towards special packing and transportation cost are liable to duty. The duty has been demanded in the impugned orders in respect of the amounts collected under both the heads in excess of the actual expenditure incurred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Ltd. v. CCE [1988 (36) E.L.T. 723] wherein the Apex Court held that where goods are partly sold from depots and partly from factory and ex-factory prices are ascertainable ex-factory price is to be the basis of value under Section 4 of the Central Excise & Salt Act even for goods sold from depot. Shri Arya, ld. Counsel also relied on the judgments of the CEGAT in the case of Farm Fresh Foods (P) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission before the adjudicating authority that the differential amount representing the collection on account of freight and special packing and the actual cost incurred under these heads are not to be included in the assessable value; that view remains not considered by the adjudicating authority and therefore, the case is required to be remanded for a decision on this point. He also submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of whether the appellants had collected these amounts in all cases or not. We find that the SCN and the orders mentioned that the appellants had a part I price and Part II price in respect of their clearances. The appellants' contention that they sell the goods both at the factory gate and from depots also remains unchallenged in the records of the case. In the circumstances, we hold that the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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