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M/s Spice Systems Ltd. Versus Commissioner of Central Excise, Meerut

2015 (10) TMI 2137 - CESTAT NEW DELHI

Demand of differential duty - Whether or not the appellants are liable for differential duty on account of not following the provisions of Section 4 (1) (a) in respect of goods cleared by them - Held that:- Provisions as they existed during the relevant period for the purpose of valuation clearly state that the value shall be deemed to be normal price during the course of wholesale trade. The presumption made by the lower authority that depots are meant for wholesale trade and hence depot prices .....

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Respondent : Shri Ranjan Khanna, AR ORDER Per B Ravichandra These appeals are filed by the appellant against the order of the learned Commissioner (Appeals) and they are taken up together as the issue involved is same. The appellants are engaged in the manufacture of Punching and Binding machines, Laminating machines, Shredding Machines subject to Central Excise duty. These products are sold by them through their dealers and to some customers through their depots. The Revenue initiated action ag .....

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rders, the appellant is before us. It was pleaded on behalf of the appellant that 25% of their production are cleared at the factory gate on sales and remaining 75% are cleared on stock transfer to their depots from where the goods were sold on retail prices. The Department adopted the retail price to demand the differential duty from them. There is no dispute that the appellants have genuine factory gate sales during the relevant period. In respect of stock transferred goods also their valuatio .....

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of assessing them based on the value of goods at the time of actual sale from the depot. Further, the appellants pleaded that the demand for differential duty is wrong on the ground that the price at which they are selling goods from the depot to the retail customers in quantities of one or two cannot be the basis for assessable value. It is settled principal of law that excise duty cannot be demanded based on retail sale price either at the factory gate or at the depot. Without prejudice to thi .....

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ale trade for delivery at the time and place of removal. He contended that when such value is available there is no legal basis to adopt their retail sale price from depot as normal price for Central Excise Valuation. It was pleaded that the lower authority held erroneously that the depot was meant for wholesale trade and not for retail sale. The basis of such assertion is not clear. 3. The learned AR reiterating the findings of the lower authorities. 4. Heard both the sides and considered the s .....

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