9911796707
TMI Blog1980 (4) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise, Madras III Division, vide his C. No. V/16/17/1/75, dated 24-1-1978. In this order, the Assistant Collector has directed that the assessable value of all products manufactured by the appellants will be on the basis of their total sale price or billing price less actual cost of transportation and element of Excise duty contained therein. He has argued that Section 4 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this connection, they have also drawn my attention to the Judgment of the Kerala High Court in a similar case of their Unit situated in Kerala and also to the case of Nagpaul Petro-Chem Limited [1979 E.L.T. (J 117)] of the Madras High Court and also to the Judgment of the High Court of Patna in Tata Engineering and Locomotive Company Limited v. Superintendent of Central Excise, Jamshedpur [19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their requirements, that they have more than 5700 outlets and there exists no agreement between the appellants and the purchasers and that they have uniform price for delivery at any place of destination and this uniform price is inclusive of the post manufacturing expenses. In view of the foregoing submissions of the appellants, they requested for the approval of the price under Rule 6 of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requirements otherwise than in retail. I fail to see how, when the appellants have stated that they have a uniform retail price to all including the Industrial Consumers, transport organisation, etc., such price could be a wholesale price under sub-section 4(4)(e). Therefore, the prices at which the goods are delivered at a uniform price in all their depots are nothing but retail prices. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
