TMI Blog2005 (1) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... r of goods falling under Chapter 24 of the Schedule of Central Excise Tariff Act. The appellants recovered some amount as Dharmada (Charity) in the invoices from the customers while selling their goods. According to the appellants these charges were not compulsory and that they were using the amount so collected exclusively for charitable purposes. In the impugned order, the Commissioner (Appeal) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 59 STC 147. (2) Commissioner of Income Tax v. Bijli Cotton Mills Private Limited - SC 1979 (1) SCC 496. (3) The State of Gujarat v. Jayantilal Bhimji Garments - High Court. (4) CIT, West Bengal, Calcutta v. Tollygunge Club Limited, Calcutta - (SC-1977) 2 SCC 790. 4.The ld. Advocate also relied on the judgment of Hon'ble Supreme Court in the case of Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in connection with the sale or be reason of sale. The sale of goods in the present case was an occasion when such charges (Dharmada) were collected along with the value of the goods. He, therefore, argued that Dharmada cannot form part of assessable value. In the event, the charges (Dharmada) are found to be includible in the assessable value, the demand has to be recalculated by treating the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Transaction Value was not in the statute book. We observe as follows. 6.The principle laid down by the Supreme Court in Panchmukhi will still hold good in the present context as the duty is to be charged on each removal and Transaction Value is inter alia the price actually paid by the buyer in connection with the sale. It is clear from the invoices issued by the appellant that this amount i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic issue, we do not find it necessary to refer to other decision in regard to Commissioner of Sales Tax and Commissioner of Income Tax cited by Shri Nankani. 7.We agree with the appellant's contention that duty amount needs to be re-determined and recalculated by treating the prices charged in the invoices as cum-duty-price and by applying correct rate of duty. 8.In conclusion, we observe that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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