1989 (8) TMI 210

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..... Rao Member (T)]. - The question that arises for decision in this appeal, relates to the value of the goods obtained by the appellants under Rule 196A and later disposed of by them. In March, 1977 the appellants disposed of some Motor Vehicle Parts (earlier received by them under Rule 192) from their premises after paying duty on the basis of the value declared AR 3A forms. The Department init .....

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..... ed by the manufacturer of the goods that forms the basis for assessment and not the price at which the goods are subsequently sold by a purchaser. The following two Judgments were to this effect : 1. M/s. Tata Engineering and Locomotives Ltd. v. Collector of Central Excise, Patna (Order No. 251/1989A dated 3-7-1989); and 2. M/s Ashoka Leyland Ltd. v. Collector of Central Excise, Madras (Order .....

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