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ITEL Industries Ltd Versus Commissioner of Central Excise, Customs and Service Tax Calicut

2016 (5) TMI 131 - CESTAT BANGALORE

Re-assessment of Assessable value - revenue contended that after the clearance of the goods from their factory gate to their depot, the same were being sold at a higher price and as such the appellants are required to pay duty on their depot sale price.

Held that:- in terms of the earlier order of the Tribunal, the matter was remanded to adopt the approved assessable value at the factory gate in respect of sales made through depots, where there were sales from the factory gate as als .....

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re, we are once again constrained to remand the matter to the lower authorities with clear and specific directions to adopt the approved assessable value in terms of the price lists filed in Part-I. Appellant submits that all such approved price lists are available with them and shall be produced before the original adjudicating authority. However, we make it clear that such exercise shall be done by the adjudicating authority only in respect of those models which are cleared from the factory ga .....

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IAL MEMBER AND SHRI ASHOK K. ARYA, TECHNICAL MEMBER For the Appellant : Mr. G. Thangaraj, Consultant For the Respondent : Mr. Mohammad Yusuf, A.R. ORDER PER : ARCHANA WADHWA After hearing both sides, we find that the impugned order stands passed by the adjudicating authority in de novo proceedings when the matter was earlier remanded by the Tribunal. As per the facts on record, the appellants are engaged in the manufacture of telephone instruments classifiable under Chapter 85 of the Central Exc .....

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price. During the course of adjudication, the appellant took a categorical stand that their 100% sales are not from the depots and there are factory gate sales also, in which case, the price available at the factory gate has to be adopted as the assessable value. Such contention of the appellant was not found favour with by the lower authorities and the matter travelled up to the Tribunal. 3. Tribunal vide its order dated 09.07.2001, considered the above stand of the assessee and remanded the ma .....

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adopted the depot sales and after allowing permissible deductions, confirmed the demands. Learned advocate has no dispute in respect of confirmation of demands on the said count as he fairly agrees that there was no factory gate sale available in respect of such models. 4. However, in respect of other models where there was factory gate sales as also depot sales, the grievance of the assessee is that though the lower authorities has adopted the sale price at the factory gate, it is not the pric .....

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e Assistant Commissioner has refused to accept the approved assessable value by picking up some sales from the factory gate where the appellant had cleared the goods at the higher value and had paid the duty at the higher price. It is the submission of learned advocate that it is the approved assessable value which is required to be adopted and it is not open to the authorities to redecide the assessable value inasmuch as allegation in the show-cause notice did not originally relate to the corre .....

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