9911796707
TMI Blog1998 (12) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... a Wadhwa, Member (J)]. The issue involved in the instant case is as regards the valuation of the Electric Welding Electrodes of Base Metal being manufactured by the appellants. The appellant firm is a small-scale manufacturer and was availing the benefit of Notification No. 175/86-C.E., dated 1-3-1986. Apart from selling the goods at the factory gate, the appellants were also removing their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment at the invoice price in terms of Rule 173C(11) was in accordance with law in as much as there was no allegation that the same did not fulfil the ingredients of Section 4. Accordingly, he prayed that as the issue is settled between the appellants and the respondents vide the above Order, the instant appeals be allowed by following the same. 3. Countering the arguments, Shri T. Prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Where the factory sale price is available, there is no question of adopting the invoice price under Section 173C(11). 4. We have considered the submissions made from both sides. After going through the impugned orders, we find that the issue involved in the instant case is identically the same as the one involved in the earlier order passed by this Tribunal in the same appellants. The relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value complies with the provisions of Section 4. Rule 173C(11), therefore, does not override the provisions of Section 4 in view of the condition of invoice value conforming to Section 4 ibid. 4.2. It has not been alleged in the show cause notice nor has it been found by the lower authorities that any of invoice values does not fulfil the ingredients of Section 4 ibid for any person. Consequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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