9911796707
TMI Blog2000 (8) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... RESENTED BY : Shri J.C. Patel, Advocate, for the Appellant. Shri U.V. Gaitonde, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufacture Glazed Tiles paying duty in terms of Notification No. 175/86-C.E., dated 1-3-1986. Show cause notice dated 29-4-1993 made a number of allegations and alleged that on the various grounds enumerated therein, duty amounting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Judgment in the appellant's own case reported in [1998 (99) E.L.T. 425] in which the Tribunal had held such broken tiles as not excisable. Following the Judgment we hold that this portion of the demand does not sustain. 4. The assessees were accepting advances from customers. Notional interest was calculated thereupon and the duty calculated on adding interest to the assessable value. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vance and depression of prices. The bare allegation as is made in the present proceedings does not suffice to discharge this burden. Applying the ratio of the cited Judgment, we hold that demand for Rs. 7,44,452.23 does not sustain. 5. The assessees had filed separate price lists for three regions. In the show cause notice it is alleged that separate prices could not be charged on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es at the depot gate should be made the basis for calculation of duty. Prior to the amendment of Section 4 wherein the phrase "place of removal" was re-defined in 1996, the law in this respect was well set and that was where there was the price prevailing at the factory gate the same would apply even where the bulk of the sales were at the depots at a higher price (Indian Oxygen Ltd. v. CCE) 1988 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so the claim made is that the machinery was attached to the earth and could not be called as goods. We find little merit in this plea. The description given in the audit report does not suggest embedded state. Since the financial accounts are not documents required to be submitted to the department the claim of the appellants that there was no suppression also has no merit. It has to be held that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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