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TMI Blog1996 (10) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... t, President]. Common appellant in these appeals is absent in spite of notice. Appellant s representative submitted written submissions on the last occasion. We have heard Shri M. Ali, JDR and perused the papers. 2. The common appellant has a factory in Udhna in Surat District manufacturing Sulphuric Acid falling under Item 14G of the Tariff and other excisable products. A part of the Sul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent appeals have been filed. 3. The impugned orders refer to certain refund claims filed by the respondent on the basis that for captively consumed valuation should be on the basis of the lowest price declared for Group B buyers. We are not concerned with this dispute in these appeals. The dispute in the present appeals is whether assessable value should be based on the average of the two pric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation Ltd. v. CCE - 1984 (15) E.L.T. 201 (Tribunal). In that case manufacturer had two prices, lower price for bulk buyers and higher price for small buyers and the Department adopted the higher price for valuing the goods captively consumed. The Tribunal took note of the fact that preferential treatment to such kind of buyers is a common commercial practice and that when goods are sold to outside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also notice that according to Rule 6(b)(i) of the Central Excise Valuation Rules, 1975 the value shall be based on the value of comparable goods produced or manufactured by the assessee or by any other assessee and that in determining the value the proper officer shall make such adjustments as appear to him reasonable, taking into consideration all relevant factors. 6. According to the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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