2001 (3) TMI 773

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..... , Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Kinetic Engineering Ltd., the respondent to this appeal, sells its goods both at the factory gate and from the depots. The question for consideration in this appeal filed by the Department is whether charges collected by it from its buyers at the depots towards depot operating charges are includable in the assessable val .....

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..... .O.I. v. MRF - 1995 (77) E.L.T. 433, where there are sales both from the factory gate and from the depot, it is the factory gate price that should be applied to determine the value both of goods sold at the factory gate, and of goods transferred to the depot for sale there. That, as we have noted, is what the Commissioner (Appeals) has done. We, therefore, see no reason to interfere. 3. Appe .....

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