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TMI Blog2008 (1) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... yers and the ex-factory is not to be charged in respect of wholesale buyers from depot - credit is entitled of the duty paid on stock transferred to own duty – appeal partly allowed - E/EDM 534/2004 - A-105/KOL/2008 - Dated:- 15-1-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per : Chittaranjan Satapathy, Member (T) -1 . This case was partly heard on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the duty demand subject to the 2nd component being allowed as credit to their second unit. We, therefore, confirm these two components of the duty demand and also allow them credit in respect of the 2nd component. 4. As regards the main amount of Rs.3,52,19,255/- is concerned, the same relates to the period March, 1989 to March, 2000. During this period, the appellants have sold the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the Larger Bench and the subsequent affirmation by the Hon'ble Supreme Court was not before the Lower Appellate Authority when he passed the impugned order. He pleads that in view of the Larger Bench decision upheld by the Hon'ble Supreme Court, wholesale buyers who have bought the goods from the depot are a separate class of buyers and there is no warrant in law to charge duty on e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applied the precedent decisions of the Tribunal stating that in the present case depot sale constituted only 10% of the total sales and the ex-factory sales constituted 90% of the total sales. In this connection, he has cited the decision of the Hon'ble Supreme Court in the case of Indian Oxygen Ltd. v. C.C.E. reported in 1988 (36) E.L.T. 723 (S.C.). 6. We find that the decision of the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid by the appellants on the basis of prices charged in respect of depot sales form a valid basis of valuation for the impugned period and there is no warrant in law to apply the ex-factory price in respect of another class of buyers for charging differential duty in this case. 7. Accordingly, we set aside the duty demand amounting to Rs 3,52,19,255/-. The appeal is thus partly allowed, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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