2016 (5) TMI 131

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..... d assessable value. We note that the original dispute relates to the depot sale price and there was never any dispute as regards the correctness or otherwise of the factory gate assessable value approved in their price list. As such it is not open to the Revenue to re-assess the factory gate sale price and to recalculate the appellant’s liability accordingly. Therefore, we are once again constrained to remand the matter to the lower authorities with clear and specific directions to adopt the approved assessable value in terms of the price lists filed in Part-I. Appellant submits that all such approved price lists are available with them and shall be produced before the original adjudicating authority. However, we make it clear that such .....

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..... from their factory gate to their depot, the same were being sold at a higher price and as such the appellants are required to pay duty on their depot sale price. During the course of adjudication, the appellant took a categorical stand that their 100% sales are not from the depots and there are factory gate sales also, in which case, the price available at the factory gate has to be adopted as the assessable value. Such contention of the appellant was not found favour with by the lower authorities and the matter travelled up to the Tribunal. 3. Tribunal vide its order dated 09.07.2001, considered the above stand of the assessee and remanded the matter to the lower authorities with a direction to consider the appellants factory gate sal .....

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..... up some sales from the factory gate where the appellant had cleared the goods at the higher value and had paid the duty at the higher price. It is the submission of learned advocate that it is the approved assessable value which is required to be adopted and it is not open to the authorities to redecide the assessable value inasmuch as allegation in the show-cause notice did not originally relate to the correctness or otherwise of the approved assessable value. 5. After hearing the learned A.R., we agree with the learned advocate that in terms of the earlier order of the Tribunal, the matter was remanded to adopt the approved assessable value at the factory gate in respect of sales made through depots, where there were sales from the fac .....

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