9911796707
TMI Blog2002 (2) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : Justice K.K. Usha, President]. Appellant M/s. Spectrum Paints Pvt. Ltd., Shahjahanpur is engaged in the manufacture of Textment Surface Coating Paints and Primers. Challenge in this appeal is against the order passed by Commissioner (Appeals) in Order-in-Appeal No. 403(KDT) C.E./JPR-I(214)/2001, dated 21-6-2001 dismissing the appeal filed by the appellant herein. The adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age, local conveyance, insurance, loading and unloading etc. Being an additional consideration, it should form part of the assessable value. According to the appellant, the sale of the goods manufactured by it was at the factory gate. Therefore, price was also charged at factory gate. In order to substantiate its contention, the appellant has referred to its pattern-of payment of sales tax under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tices. We find that there is no reference to a godown of the appellant at Delhi or to a sale taking place from the godown at Delhi. It has to be noted that in the grounds of appeal before the Commissioner (Appeals) the appellant had taken a specific contention that it has no depot at Delhi and the goods are assigned to their customer directly from their Shahjahanpur factory. But this aspect was ov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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