2006 (5) TMI 227

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..... Member (T)]. The appellants are a manufacturer of tractors which are liable to duty on the basis of their value. They sold the tractors to dealers and adopted their sale price to the dealers as assessable value for discharging Central Excise duty. 2. Subsequently, two show cause notices were issued to treat the margin of the dealers also as part of the assessable value. The ground taken w .....

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..... y the Commissioner is Circular dated 17-10-96 of the appellant. 4. We have perused record and heard both sides. The contentious Circular may be extracted: 17-10-1996 Circular to all dealers As you are already aware of our previous Circular, all the Dealers are advised to charge a margin of not exceeding Rs. 8000/- per Tractor from .....

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..... nufacturer would constitute assessable value. Excise duty has no concern with the resale price of goods, unless the first sale is vitiated on account of a factor mentioned in the Section or in the Valuation Rules. The present is not such a case. 5. In view of what is stated above, there is no merit in the revenue s case. The appeals of the manufacturer are allowed with consequential relief, if a .....

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