1990 (7) TMI 217

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..... er (T)]. The appellants agitated two issues before the Appellate Collector of Central Excise, Calcutta. The first issue related to the valuation of the goods manufactured and cleared by them. They were charging different prices from their customers depending on the distance between the customers premises and the factory. The Deputy Collector took the highest price charged by the appellants t .....

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..... or production for delivery at the place of manufacture or production, or if a wholesale market does not exist for such article at such place, at the nearest place where such market exists." The price approved by the Deputy Collector was the price at which the appellants goods were capable of being sold at the factory gate. In fact, the said price was the price at which the goods were sold to t .....

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..... tomers depending on the distance between the factory and the customers premises was declared in the price lists. Hence, entire demand is time-barred. We observe from the impugned order that the Appellate Collector disposed of the point of limitation stating that the plea of time-bar was irrelevant inasmuch as the order related only to fixation of assessable value. This finding of the Appellate Co .....

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