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TMI Blog2015 (10) TMI 2137X X X X Extracts X X X X X X X X Extracts X X X X ..... o products at a time to the ultimate customer is nothing but retail sale and cannot be taken for Central Excise assessment purposes. - No infirmity in impugned order - Decided in favour of assessee. - Excise Appeal Nos. 2201-2202 of 2006 - - - Dated:- 10-8-2015 - Ashok Jindal, Member (J) And B Ravichandran, Member (T) For the Appellant : Shri B L Narsimhan, Adv For the Respondent : Shri Ranjan Khanna, AR ORDER Per B Ravichandra These appeals are filed by the appellant against the order of the learned Commissioner (Appeals) and they are taken up together as the issue involved is same. The appellants are engaged in the manufacture of Punching and Binding machines, Laminating machines, Shredding Machines subject to Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 51/85/96-CX. dated 14/10/1996. In other words, the goods are to be assessed at the price prevalent on the date of removal from the factory instead of assessing them based on the value of goods at the time of actual sale from the depot. Further, the appellants pleaded that the demand for differential duty is wrong on the ground that the price at which they are selling goods from the depot to the retail customers in quantities of one or two cannot be the basis for assessable value. It is settled principal of law that excise duty cannot be demanded based on retail sale price either at the factory gate or at the depot. Without prejudice to this contention, the appellant also argued that even if retail price is taken suitable deductions are to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from depot was rejected. We find that the provisions as they existed during the relevant period for the purpose of valuation clearly state that the value shall be deemed to be normal price during the course of wholesale trade. The presumption made by the lower authority that depots are meant for wholesale trade and hence depot prices will be taken as normal price is neither factually nor legally tenable. The appellant strongly contended that the sale of one or two products at a time to the ultimate customer is nothing but retail sale and cannot be taken for Central Excise assessment purposes. We also find that this Tribunal in the case of Camphor Allied Products Ltd. vs. CCE, Lucknow reported in 2000 (122) E.L.T. 171 (Tribunal) held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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