2005 (12) TMI 328

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..... dhwa, Member (J)]. The dispute involved in the present appeal of the Revenue is in regard to the valuation of Ceramic Glazed Tiles manufactured by the respondents. 2. The Commissioner (Appeals) in his impugned order has held that inasmuch as normal factory gate sale was available, the same has to be made the basis for arriving at the assessable value in terms of the provisions of Section 4 .....

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..... ral Excise Act, 1944 as they sell goods to the public. Mere sale of such goods to other classes of buyers does not make such normal price unascertainable for attracting Section 4(1)(b) ibid or Rule 6 of the Central Excise (Valuation) Rules, 1975. 3. As against the above findings of the Commissioner (Appeals), the Revenue has contended that wholesale buyers located in different origins cannot be .....

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..... e paid or payable and discount of any description actually given will not be includible in transaction value. No infirmity can be found in the above view of the appellate authority inasmuch as the same is based upon the decision of the higher authorities. 5. The Revenue has also contended that the quantity discount offered by the respondent on the purchase of 300 cartons should be restricted onl .....

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