9911796707
TMI Blog2011 (1) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Shri Sunil Kumar, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T) (Oral)]. - The facts leading to these appeals are, in brief, as under : 1.1 The appellants are manufacturer of pneumatic rubber tyres and tubes chargeable to Central Excise Duty under Chapter Heading 40 of the Central Excise Tariff. The period of dispute in these appeals is from July, 1998 to Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notices dated 26-7-99 for the period from July, 1998 to September, 1998 and the show cause notice dated 3-4-2000 for the period from October, 1998 to March, 1999 for demand of Central Excise Duty of Rs. 7,06,076/- and Rs. 5,09,534/- respectively alongwith interest on this duty were issued. In both the show cause notices, it was alleged that the appellants have wilfully suppressed the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals. The Commissioner (Appeals) in both the orders-in-appeal, which are identically worded, while upholding the Assistant Commissioner's orders, disallowing the deduction of trade discounts on the ground that the same are not reflected in the invoices, also observed that when during a day there is variation in the sale price of the goods at the depot, the highest sale price should be adopt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot reflected the trade discounts, deduction of such discount has been correctly disallowed. 5. We have carefully considered the submissions from both sides and perused the records. We find that the only basis on which the demand show cause notices have been issued is that the appellants while paying duty at the time of clearance of the goods from the factory, had claimed certain discounts, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a sale of similar goods to the different buyers should be adopted as normal price for arriving at the assessable value of the goods, since this had not been raised in the show cause notices, the same could not be raised at the adjudication or appellate stage. Therefore, the findings of the Commissioner (Appeals) on this point are set aside. 7. Both the appeals stand disposed of as above. (Pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
