2005 (8) TMI 486

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..... it appropriate to dispose of the appeal itself on merits. Accordingly, we proceed to decide the appeal after dispensing with the requirement of pre-deposit. 3. We may read the findings recorded by the Commissioner (Appeals) in the impugned order :- I have carefully gone through the appeal papers and the contention of the respondents taken before the adjudicating authority. The short point to be determined in this appeal case is that whether the respondents have included the expenses incurred towards Royalty, Advertisement, Business Promotion and commission on consignment sale have been taken into consideration and included to arrive at the Transaction Value of these final products for the purpose of paying Central Excise Duty. The all .....

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..... etc. appeared to not to have been included in the transaction value. The simple counter of allegation should have been that the respondents should have categorically come up with reply amply supported by documents that these have been included. But instead of opting for this simple and required line of action the respondents are trying to sidetrack the issue by saying that they are not seeking any deduction on account of these expenses from the gross price. Even during the course of appeal proceedings, the respondents could not explain as to whether these expenses have gone into determination of cost price/Transaction Value of their final product for the purpose of paying Central Excise duty. I find that the appellants have taken right ple .....

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..... ive of whether that is a profitable or loss making price. In the present case, the adjudicating authority has accepted the sale price of the appellant as full consideration for the sale of the goods. There was no evidence before the Commissioner (Appeals) also to reach the conclusion that the assessee was separately collecting any amounts towards its additional costs, or had reduced for the purposes of excise valuation, any of these costs from the sale price. In the given factual position, the impugned order is clearly contrary to the valuation provisions in the Central Excise Act. The findings and demands made thereunder cannot be sustained. They are set aside and the appeal is allowed, with consequential relief, if any. (Dictated and pr .....

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