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TMI Blog2000 (11) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Rs. 55,806.00. No penalty has been imposed in all the three appeals. 3. The appellants are engaged in the manufacture of different jute products falling under various chapters. The appellants, during the relevant period were selling the goods to their customers at the factory gate and were also selling through consignment agents having depots/godowns all over the country. In the case of sales through consignment agents, the appellants were removing their goods by paying duty at the same assessable value at which the goods were being sold at the factory gate. It was found by the department that the consignment agents were ultimately selling the goods in the market at a much higher price than what was being charged by the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory gate and the buyers through the consignment agents are not constituting separate classes of buyers and since the factory gate price was available, duty was rightly paid on such prices. He also argued that the provisions of Section 4 were amended w.e.f. 28-9-1996 extending the place of removal so as to include the premises of a consignment agent. By raising demand on the sale value made through consignment agents for the prior period, the authorities below have applied the said amendment retrospectively, which is not permissible under the law. Accordingly he prays for setting aside the impugned orders. 6. We have also heard Shri A.K. Chattopadhyay, ld. JDR for the Revenue. He submits that it is not a simple case of adoption of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegation of issuance of sale notes and sale pattys by the consignment agents is factually not correct. Now the question arises as to when the appellant is admittedly being enriched by issuing of such sale notes towards the consideration of the goods sold by him through consignment agents, whether the ratio of Indian Oxygen would apply. The answer to the question posed by us would be an emphatic NO. In the Indian Oxygen case as well as in the case of CMC (I) Ltd. relied upon by the ld. consultant there was no allegations or evidence of flow back of money to the manufacturer. We find that in the case of CMC (I) Ltd. the higher value realised by the consignment agents from their customers was on account of transport charges and their commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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