9911796707
TMI Blog2000 (9) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... /Val/CE/89 dated 7-11-1989 of the Assistant Collector of Customs and Central Excise, Chandigarh. Commissioner (Appeals) rejected the appeal both as time barred and on merits. The present appeal before us challenges both the findings regarding time bar and the merits of the assessee's claim. 2. On the question of time bar, Learned Counsel for the assessee took us through the Order-in-Original No. 3/AC/Val/CE/89 and showed that order had specifically observed as under : "The order has been passed under the directions of Hon'ble Delhi High Court issued under their order dated 5-8-88 in the writ petition No.43/81. The subject order will come into force on the confirmation/direction issued by the Hon'ble Delhi High Court." Learned Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of eligible discounts while valuing the goods produced by the appellants. It was submitted that the appellant had claimed deductions under (1) Volume Discount; (2) Price Support Discount; (3) Overriding Commission; and (4) Special Discounts and these discounts should have been deducted while assessing the goods to central excise duty. Learned Counsel submitted that Volume Discount is a quantity discount and it is settled law that quantity discounts are eligible for deduction. Similarly, the Price Support Discount being discount given to take care of sales tax and other taxes are also eligible for deduction. With regard to Overriding Commission given to wholesale dealers, it was submitted that these were discounts given to wholesale deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o State Transport Corporations at lower prices agreed upon by the appellants with the corporations. 5. Learned Departmental Representative submitted that it is a requirement that only discounts which are known at the time of removal of the goods would be eligible for deduction. In the instant case, he submitted that it would appear from certain observations contained in the order of the Assistant Collector that some of the discounts were not known at the time of removal of the goods, particularly, Price Support Discount. Learned Counsel for the appellant, however, submitted that it was the submission of the assessee in all the proceedings that all the discounts were known at the time of removal of the goods and, therefore, are eligible fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the second category of special discounts, we observe that it is given from the appellants' Depot much after the removal of the goods from the factory. The same goods are being sold from appellants factory to wholesale dealers in the normal course of sale of goods. So there was no requirement to approve a separate assessable value in respect of goods removed to the appellants' depot. Those goods were also to be assessed at the normal price at which goods were sold in wholesale to dealers. We, therefore, direct that the assessment of the goods removed to the appellants' depots should be made at the assessable value approved for goods sold to wholesale dealers. 7. It is settled position that only discounts known at the time of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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