2004 (3) TMI 520

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..... a, SDRs, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. Both these appeals relate to the same issue, Central Excise valuation of motor vehicle parts manufactured by the appellant. The appellant was treating its net sale price as assessable value of these items. Under the impugned orders, it has been held that appellant was granting discounts to different customers at rates va .....

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..... s that it had paid duty at its net sale price as contemplated under the law. 3. We have perused the records and heard the learned SDR also. The original duty payments have been made in the present case based on the sale price of the appellant. That sale price has to be much less than the dealers price inasmuch as dealers prices include, in addition to the manufacture s price, taxes and other c .....

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