TMI Blog2005 (3) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the appellants are selling motor vehicles from their factory to their dealers and also clearing to their Regional Sales Offices. They are clearing about 75% of production direct from factory to dealers. They have fixed prices for clearance to dealers whether from factory or from Regional Sales Offices. From Regional Sales Offices, the vehicles are sold to dealer and in few cases to retail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination of Price of Excisable Goods) Rules, 2000. He relied on the decision of Tribunal in the case of Filament India v. CCE - 2003 (160) E.L.T. 314, Steel Complex Ltd. v. CCE - 2004 (171) E.L.T. 255 (T) = 2004 (61) RLT 187 and Final Order No. 943/04/NB-A in the case of Avon Tubes Ltd. v. CCE where it was held that when there is a sale price at the factory gate and if 3 conditions referred under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e past by this Tribunal in the case of M/s. Avon Tubes Ltd. vide Final Order No. 943/04/NB-A where it was held that Section 4 of the Central Excise Act provides that where the goods are sold by the assessee for delivery at the time and place of removal, the assessee and the buyer are not the related and the price is the sole consideration for the sale, the assessable value will be the transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case the sale value to the dealers at the time of removal from factory as well as from the Regional Sales Offices is available, therefore, the question of going to Valuation Rules does not arise. In these circumstances, the duty paid by the appellant is correct in law. We, therefore, set aside the order of the Commissioner (Appeals) and allow all the appeals. - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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