2010 (2) TMI 574

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..... e sold, which in this case is from the depot – Held that: - uphold the impugned order including 4% of Ware housing charges in the assessable value, not a case where any penalty is called. - E/403/2002 - 182/2010 - Dated:- 10-2-2010 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY: S/Shri M.V. Raman and M.N. Bharathi, Advocates, for the A .....

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..... ce proposing differentia' duty of Rs. 73,480/- for the period from November, 2000 to January' 01, was issued on 5-10-2001. The notice also proposed penal action against the assesses. The notice was adjudicated by the Asst. Commissioner who confirmed the demand as raised in the show cause notice and also imposed a penalty of Rs. 36,740. The Commissioner (Appeals) having upheld the adjudication orde .....

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..... the price is the sole consideration for the sale, the value shall be the normal transaction value of the goods sold from such other place at or about the same time and when such goods are not sold at or about the same lime, at the time nearest to the time and removal of goods under assessment. Once there is no sale at the factory gate of the goods in question, automatically, the value of such good .....

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