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2016 (9) TMI 43 - CESTAT BANGALORE

2016 (9) TMI 43 - CESTAT BANGALORE - TMI - Allowability of discount - removal of goods did not involve sale - assessee failed to produce the documents to arrive at the correct assessable value and had acted as an agent of the principal - Held that:- it is found that quantity of P or P medicine cleared from there as quantitative discount was known at the time of clearance of the goods at the factory gate. Also it is pertinent to note that the original adjudicating authority has observed that in r .....

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On appeal by the department the learned Commissioner(Appeals) without any basis has held that there is no sale involved in this transaction and transaction was not on principal to principal basis and wrongly set aside the order-in-original. - Therefore, we hold that the appellants have discharged their duty liability on the value arrived at in accordance with the well settled principles of law enunciated by the Hon’ble Supreme Court in the case of Ujagar Prints Pvt Ltd Vs UOI [1989 (1) TMI .....

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e Appellant Mr. Mohammad Yusuf, A.R. For the Respondent ORDER Per S. S. Garg The present appeals are directed against common order-in-appeal passed by the learned Commissioner vide his order dated 15.03.2004 vide which the he has allowed the departmental appeal and set aside that portion of the order of the adjudicating authority allowing quantity discount in orders-in-original dated 24.07.2002 and 11.11.2002. As the issue in both the appeals is the same, therefore both the appeals are being dis .....

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& 12/2000 to 6/2001 amounting to ₹ 76663/-, alleging that they had declared lower value of the goods under Rule 173C on the ground that the removal of goods did not involve sale. The assessee failed to produce the documents to arrive at the correct assessable value and the assessee had acted as an agent of the principal, and that the price at which the goods were sold by the principal manufacturer may be adopted as the assessable value. The Assistant Commissioner of Central Excise, Hu .....

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wed in the order passed by the adjudicating authority. The department alleged that the assessee had failed to follow the established procedure for claiming discounts. The Commissioner (Appeals) passed a common order-in-appeal dated 15.03.2004 and set aside the orders-in-original by holding that since there was no sale involved in the transaction, the discount cannot be allowed. Aggrieved by the said order, the appellants are before us. 3. Heard both sides and perused the records. 4. Learned coun .....

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ELT 493 (SC)] has held that the assessable value of the processed fabrics will be the value of the gray cloth in the hands of the processor. The value of job work done plus manufacturing profits and manufacturing expenses will be either included in the price at the factory gate or deemed to be the price at the factory gate for the processed fabrics. He further submitted that the reasoning given by the learned Commissioner for not allowing the discount is contrary to the judgment of the Hon ble S .....

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lator India Ltd Vs CCE Delhi [2015(323)ELT 227(SC) He further submitted that the learned Commissioner (Appeals) has wrongly held that there is no sale involved in this case and therefore the discount is not permissible. In support of his submissions he relied upon the clarification given by the Hon ble Supreme Court in the case of Ujagar Prints & Ors (supra) wherein the Hon ble Suprme Court has held that the assessable value of the processed fabrics would be value of the gray cloth in the ha .....

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