9911796707
TMI Blog1999 (5) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... s are engaged in the manufacture of Yeast in their factory located in District : Hooghly. Two types of Compressed Yeast and Dried Yeast falling under Chapter Heading 2102.10 of the Central Excise Tariff Act, is being manufactured and marketed by them under their registered brand names. The appellants are selling their goods from the factory gate as well as from the depots located at different places. As per the appellants they declared different prices for sale in the local market in Calcutta and West Bengal and different prices for the places like Delhi, Chennai, Guwahati etc., vide their price-list filed up to 1993-94 and thereafter, by way of filing price-declaration in terms of Rule 173C of the Central Excise Rules, 1944. The pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances through Guwahati Depot. The Department was aggrieved with the fact that the Assistant Commissioner instead of picking up the highest price at the factory gate for confirming the demand of duty in respect of sales through Guwahati Depot, has confirmed the demand on the basis of Weighed Average Price . The appeals filed by the appellants were disposed of by the Commissioner (Appeals) vide his Order-in-Appeal No. 51/CAL-IV/98, dated 19-5-1998, rejecting the same. Vide another Order-in-Appeal No. 92/RA/CAL-IV/98, dated 14-9-1998, while disposing of the Department s Appeal, he remanded the matter to the lower authorities to re-examine the case and pass a fresh speaking Order in the light of the observations made therein. Being aggrieved w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents Ltd. v. C.C. Ex., reported in 1994 (71) E.L.T. 398 (Tribunal); (iii) India Rayon Industries Ltd. v. U.O.I. reported in 1994 (73) E.L.T. 25; (iv) Rallis India Ltd. v. U.O.I. reported in 1991 (55) E.L.T. 433 (Bom.); (v) Metal Box India Ltd. v. C.C. Ex., Madras reported in 1995 (75) E.L.T. 449 (S.C.). He submitted that the Commissioner (Appeals) has simply observed that the ratio of these judgments is based upon different facts and circumstances and is not applicable in the instant cases without detailing as to how the facts in the instant cases were different than the facts in the earlier decided cases. He also argued that the Department is not making any allegation that the extra consideration flowed back to the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (iii) 1992 (60) E.L.T. 256 (Tribunal) (Full Bench) in the case of Merino Ply Chemicals v. Collector of C. Ex.; (iv) 1994 (69) E.L.T. 312 (Tribunal) in the case of Recold Appliances v. C.C. Ex., Pune; (v) 1994 (74) E.L.T. 528 (Gau.) in the case of Sarada Plywood Industries v. Union of India; (vi) 1996 (85) E.L.T. 324 (Tribunal) (Full Bench) in the case of Sriram Industrial Enterprises v. C.C. Ex., Hyderabad. 7. When pointed out during the course of hearing that the factory gate sale price was also available in Goramal Hariram case which was different for different regions, he submitted that if the appellants would have cleared the goods to Guwahati buyers at a lower price from the factory gate itself, the Department had no obje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent classes of buyers when differentia is based on valid commercial reasons. Similarly, in the case of M/s. Travancore Cements Ltd. reported in 1994 (71) E.L.T. 498 (Tribunal) = 1994 (1) R.L.T. 212, it was held that there can be more than one normal price in respect of industrial consumers on the basis of region, taking into account the marketing condition prevailing in the said region so long as the price charged is the price at which the goods are ordinarily sold by the assessee in the course of wholesale trade; buyer is not a related person; and the price is the sole consideration for sale. From the impugned order we find that there is neither any allegation nor any evidence that the prices charged by the appellants from their Guwah ..... X X X X Extracts X X X X X X X X Extracts X X X X
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