2009 (8) TMI 935

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..... ubmits that making an allegation that sale price collected by consignment agent was more than value of goods sold, difference between value of goods and sale price has been brought to tax as assessable value. According to him, when goods were not sold through consignment agent, any expenditure incurred by such agent for delivery of goods in few cases at the request of buyer, without any discrimina .....

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..... ce either from Adjudication order or the first Appellate order whether anything over and above Assessable value of goods was realised by the consignment agent proving intimate connection thereof to removal. Ld. Commissioner had gone through certificate of Chartered Accountant. But agreed with the Adjudicating Authority holding that commission and loading and unloading charges are not excludible fr .....

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..... f 1986 on 2-1-1987 [1987 (29) E.L.T. 705 (Tribunal)] has already been decided the issue in favour of the Appellant. Against the said order of the Tribunal, Revenue s Appeal was dismissed by Apex Court in Civil Appeal No. 903-904/87 on 20th July, 1992 [1992 (61) E.L.T. A64 (S.C.)]. If the usual practice of sale of goods is in container and in stray transactions when returnable container do not reac .....

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