TMI Blog1995 (11) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : G.A. Brahma Deva, Member (J)]. These are three appeals filed by the department on the issue that factory sales is lower than the depot sales and in fact the office of the party is also housed in the premises in which they are calling as their sales depot. Shri Vipin Handa, ld. SDR appearing for the Revenue while reiterating the ground taken by the department submitted that the cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of personal hearing. The price at the factory gate is ascertainable and this goes unchallenged and undisputed by the adjudication order and as such the price at the sales depot is not relevant. It has been held by the Hon ble Supreme Court in the case of M/s. Indian Oxygen Ltd. v. Collector of Central Excise reported in 1988 (36) E.L.T. 723 (S.C.) that in cases where the goods are partl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e compared to the sales at sales depot. 5. On a careful consideration of the submissions made by both sides with reference to the facts, we find that there was no finding by the adjudicating authority regarding the quantum of percentage which took place at the factory gate sales. On the other hand it was clearly admitted by the department that there was a factory gate sales. In the absence of an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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