9911796707
TMI Blog2003 (10) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... <![endif]--><!--[if gte mso 10]> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin-top:0in; mso-para-margin-right:0in; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0in; line-height:115%; mso-paginatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d sought the impugned order to beset aside. In this connection, the Ld. Advocate has referred to the judgement rendered by the Apex Court in the case of CCE, New Delhi v. Gurunanak Refregeration Corporation reported in 2003 (153) ELT 249(S.C.) = 2003 (108) ECR 13(SC), which was an appeal from order of theTribunal as reported in 1996 (81) ELT 290 (Tri.) In this case, the Apex Court had held that where normal price within the meaning of Clause (a) of sub-section (1) of Section 4 ofCentral Excise Act, 1994 is ascertainable, the provisions of Clause(b) ibid cannot be resorted, to determine the nearest ascertainableequivalent of the normal price of the goods and the Tribunal's order was upheld by the Apex Court. He also submitted that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than the cost of the goods as held by the Apex Court inthe case of CCE, New Delhi v. Guru Nanak refrigeration Corporation(supra). We also observe that the Assistant Commissioner of CentralExcise, Ranipet Division in his Order No. 19/2000 dt. 18.8.2002, hadgone through the case records in detail and he had found that M/s.TCL vide Notification No. 305/77 and later on vide Notification No.27/92 (NT) dt. 1.4.5.1992, have authorised M/s. CMC to manufacture ontheir behalf and to observ all Central Excise formalities on theirbehalf i.e. M/s. TCL. He had also observed that M/s. CMC for thepurposes of payment of duty always adopted the sale price of M/s. TCL for theplasticisers and it was in this background that he had dropped theproceedings initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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