2001 (4) TMI 395

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..... r (J)]. The authorities below have confirmed the demand of duty of Rs. 24,66,462.73 against the appellants by adding the stockyard depreciation charges recovered by the appellants from their customers during the period from 1-3-1992 to 31-7-1996. 2. It is the contention of the appellants duly represented by Shri B.J. Mookherjee, learned Advocate that they are having sales at their factory .....

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..... s only a small percentage which is being transferred to their stockyard and is further being sold therefor. Applying the ratio of the law laid down in Indian Oxygen Ltd., we are of the view that the factory gate sale-price being available, the same would be the correct assessable value even in respect of the sales made through the stockyard. Accordingly, we hold that the addition of stockyard depr .....

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