TMI Blog2006 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... to the aforesaid amendment and, therefore, the said amendment would not be applicable. Appeal dismissed. - 3282-3290 of 2001 - - - Dated:- 25-4-2006 - Ashok Bhan and Lokeshwar Singh Panta, JJ. [Order]. - Commissioner of Central Excise, Meerut [for short "the Revenue"] has filed the present appeal under Section 35L(b) of the Central Excise Act, 1944 (for short "the Act") against Final Order No. 1407-15/99-A, dated 1st October, 1999 passed by The Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, Bench-A in Appeal Nos. E/628-636/98-A [for short "the Tribunal"]. By the impugned order the Tribunal has allowed the appeal filed by the respondent-assessee (for short "the assessee") and set aside the order in original passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Rule 9(2) of the Central Excise Rules, 1944 (for short "the Rules"). Extended period of limitation was also invoked and penalty was proposed to be levied on the assessee. 3. The assessee and its directors filed their detailed objections. According to them the authorities could levy duty on the goods on the basis of wholesale price in relation to the sales effected at the factory gate so long as that price is one coming under Section 4(1)(a) of the Act. The Assessing Authority rejected the pleas raised by the assessee and confirming the demand as per notice, also imposed penalty. 4. Assessee being aggrieved against the aforesaid decision of the Assessing Authority, filed appeals before the Tribunal. Tribunal accepted the appeals an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after deducting therefrom the cost of transportation of the excisable article from the factory gate to such place..." This decision has been followed in a catena of cases and we may refer to the decision in Indian Oxygen Ltd v. Collector of C.E. [1988 (36) E.L.T. 723 (S.C.) = 1988 Suppl. SCC 658], wherein this Court, relying upon the aforesaid decision in Bombay Tyre International case (supra), held : "...The said Section 4(1) provides that where the duty of excise is chargeable on any excisable goods with reference to value, such value shall, subject to the other provisions of this section be deemed to be the normal price thereof, that is to say, the price at which such goods are ordinarily sold by the assessee to a buyer in the cours ..... X X X X Extracts X X X X X X X X Extracts X X X X
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