TMI Blog2007 (7) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal Nos. E/10-14/2003 - Final Order Nos. 946-950/2007 - Dated:- 31-7-2007 - [Order per : P.G. Chacko, Member (J)]. - These are appeals filed by the Revenue against the order of the Commissioner (Appeals) allowing retail margin to the extent of 12% in the determination of assessable value of the goods cleared by the respondents at factory gate, with reference to their retail sale price, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grievance against the appellate Commissioner's order in so far as it relates to the period July 2000-Feb. 2001. 2. The challenge in these appeals is against the appellate Commissioner's decision to allow 12% retail margin. This challenge is virtually restricted to pre-July 2000 period. The case of the appellant seems to be that there was no retail sale by the respondents during the said perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all in the respondents' own cases. Two of such orders are seen to have been mentioned in the impugned order itself viz. Order-in-Original No. 8 dated 31-3-2000 passed by the Commissioner of Central Excise, Meerut (in respect of the respondents Noida factory) and Order-in-Appeal No. 87-CE/MRT/2001 dated 23-4-2001 passed by the Commissioner of Central Excise, Gaziabad (in respect of the same factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther it appears to us that it was the definite case of the department, as raised in the SCNs that there was retail sale in the subject transactions. The question raised therein was only with regard to the extent to which retail margin would be admissible in the determination of assessable value. Therefore, the contention raised. in the present appeals that there was no retail sale is clearly bey ..... X X X X Extracts X X X X X X X X Extracts X X X X
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