9911796707
TMI Blog2007 (7) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) allowing retail margin to the extent of 12% in the determination of assessable value of the goods cleared by the respondents at factory gate, with reference to their retail sale price, for the period September' 97 to June' 2000. The impugned order was passed in appeals filed by the assessee against several orders of the original authority. There were four Orders-in-Original passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llow 12% retail margin. This challenge is virtually restricted to pre-July 2000 period. The case of the appellant seems to be that there was no retail sale by the respondents during the said period. The appellant has also cited the apex court's judgment in the case of Modi Xerox Ltd. v. Collector, 1998 (98) E.L.T. 12 (S.C.) wherein retail margin was allowed to the extent of 28% in the determinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erut (in respect of the respondents Noida factory) and Order-in-Appeal No. 87-CE/MRT/2001 dated 23-4-2001 passed by the Commissioner of Central Excise, Gaziabad (in respect of the same factory). Yet another order of the appellate Commissioner, Gaziabad is Order-in-Appeal No. 5/CE/MRT/98 dated 6-1-1998 (relating to the same factory of the respondents), which finds mention in Order-in-Original No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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