9911796707
TMI Blog2023 (3) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal, aggrieved by the order of Customs Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi dated 27.07.2009. CESTAT had rendered its Order dated 12.11.2007 upon a remand order by this Court in CA No. 4975/2002. 2. The respondent-assessee manufactures organic chemicals for the purposes of which it sources Specially Denatured Spirits (hereinafter 'SDS') produced, inter alia,from its unit at Kaptanganj, Uttar Pradesh. To manufacture SDS one of the essential raw materials required is molasses. The assessee was issued three show cause notices covering the following period :- S.No. Show Cause Notice No. Dt. Period Different Duty 1 C.No. VI(MP) Demand(12) ADJ- 116/98/3149 DT. 26.3.99-SCN No. 12/Commar.- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord : "The normal price of the goods is the price at which the goods are 'ordinarily' sold in the course of wholesale trade, it is a sort of representative price of the course of wholesale trade. It is a sort of representative price of the goods during a particular period. Hon'ble Supreme Court in the case of A.K. Roy ad another vs. Voltas Limited (supra), in para '19' the judgment has observed the while determining the price which is to represent the real value of the goods to be taxed, the price must be conservative in every respect. Therefore, while determining the price of the goods being cleared for captive consumption by invoking Rule 6(b) (i), on the basis of the price of comparable goods of the same assessee o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice realised may be termed the 'wholesale cash price'. In that case the appellants before the Privy Council imported at Bombay, very large quantities of lubricating oil of a particular manufacture and mark. They sold it direct to numerous customers, never to dealers. The price they charged was the same whether a large or small quantity was bought, except that if a consumer contracted to buy from them all his requirements for a year, he was entitled to a discount from 2-1/2 to 15 per cent according to the quantity bought in the year. No other lubricating oil of a like kind and quality was sold in Bombay. On the question whether the appellant was bound to pay customs duty on the basis of clause (a) or clause (b) of Section 30 of the S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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