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2016 (9) TMI 233 - CESTAT NEW DELHI

2016 (9) TMI 233 - CESTAT NEW DELHI - TMI - Valuation - Permissibility of various types of discounts when goods are cleared from the Depot after payment of duty from the factory gate - valuation rules do not debar the grant of cash discount, quantity discount etc. even under above situation - Held that:- there is no dispute that the fact that various types of discounts are being allowed is very well-known. The fact that the discounts are being given is known but the quantum is not determinable a .....

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price. - Decided in favour of appellant with consequential relief - Excise Appeal No. 3054 of 2012 - Final Order No. 53066 / 2016 - Dated:- 16-8-2016 - Mr. M. V. Ravindran, Member ( Judicial ) And Mr. V. Padmanabhan, Member ( Technical ) Shri B. L. Narasimhan, Advocate for the appellant Ms. Neha Garg, DR for the Respondent ORDER Per V. Padmanabhan The present appeal has been filed against the order dated 25th of June 2012 passed by the Commissioner (Appeals), Delhi. The appellant is a manufactu .....

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al of the excisable goods, the actual quantification of these discounts were known only after achieving the sales target. The provisional assessment was ordered vide the order dated 13/04/2006 and this was for the period 1st of April 2006 to 31 of March 2007. The appellant submitted the necessary details and requested for finalisation of the provisional assessment through their letter dated 7th July 2007 and the same was finalised by the Assistant Commissioner vide his order dated 28th of Septem .....

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uantity discount etc even when the goods are cleared from the depot after payment of duty at the factory gate. The depot has been defined separately as a place of removal and clearances from that place of removal will also be entitled to all the discounts which are permissible when the goods are cleared from the factory gate. 3. We have heard Sh. B. L. Narasimhan, the Ld. Counsel for the appellant as well as Dr Neha Garg, the Ld. DR appearing for the revenue. 4. Sh. Narasimhan argued that the is .....

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CCE vs. Indian Herbs Research & Supply Co. Ltd. -2014 (308) ELT 172 (Tri. Del.) * Insecticides India Ltd. vs. CCE-2015 (317) ELT 767 (Tri. Del.) * CCE vs. Goetze (India) Ltd.- 2011 (263) ELT 477 (Tri. Del.) * Wearwell Tyres & Tubes Ind. Pvt. Ltd. vs. CCE-2010 (257) ELT 126 (Tri. Del.) * CCE vs. Goetze (India) Ltd. -2005 (186) ELT 229 (Tri. Del.) * Purolator India Ltd. vs. CCE 2015 (323) ELT 227 (SC) 5. The learned DR appearing for the revenue brought to our notice the order Final Order .....

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both sides and perused the records. 7. The circumstances in which the goods are duty paid at the factory gate, but stock transferred to the depot from where the same is sold to various customers, Section 4 (1)(a) of the Central excise act is not applicable because at the time of initial clearance of goods from the factory to the Depot there is no sale involved. Such cases would come under Rule 7 of the Valuation Rules. Rule 7 is reproduced below for ready reference: Where the excisable goods are .....

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ods are not sold at or about the same time, at the time nearest to the time of removal of goods under assessment. 8. The normal transaction value has been defined as the transaction value at which the greatest aggregate quantity of goods are sold. The learned Commissioner in the impugned order has interpreted these provisions to mean that the appellants were required to pay duty on the goods cleared from their factory to their depot on normal transaction value referred above. Since at the time o .....

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