9911796707
TMI Blog1999 (11) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... J.H. Joglekar, Member (T)]. On hearing Dr. D.M. Mishra for the applicants and Shri B.K. Choube for the Revenue. It appeared that at this stage itself the main appeal could be taken up for consideration this was done by granting waiver of pre-deposit, duty confirmed amounting to Rs. 20,49,694/-. 2. The appellants manufactured Multilayer Plastic Laminated Web ; an intermediate product in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal to the effect that where the normal price was available at the factory gate, the same should form basis the valuation for captive consumption confirmed the demand. The assessee then filed an appeal. The Commissioner (Appeals) on the ground that prima facie balance of convenience was in the favour of department directed them to pre-deposit the entire duty. The assessees then sought modificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he clearance documents themselves were made the documents for declaration of prices. In certain circumstances such as the goods not being sold or for other reasons such as captive consumption, the declarations were mandatory which were made by the assessee in the present case. 4. Dr. Mishra states that the description ordinarily sold occurring in Section 4 of the Central Excise Act, 1944 would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption, for an indefinite period or whether in the absence of any further transactions, a reasonable time limit should be placed thereupon. This question is based on the understanding that the prices in the free market envisaged in Section 4 are dynamic in nature given to fluctations. All these questions pose themselves on the rewording of Rule 173C to which the ld. Commissioner has do not made an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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