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TMI Blog2017 (6) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... rice in terms of Section 4 of the Central Excise Act as it stood at the relevant time - whether there can be different values for the same goods manufactured when they are sold in wholesale at the factory gate and at depots to different classes of buyers as provided by section 4 of the Act? - Held that: - wholesale dealers of a particular region can constitute a separate class of buyers. When sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t prices at their factory gate and also through consignment agents in Kerala. In respect of sales made through consignment agents, the Central Excise duty was paid by the appellant on the basis of the value realized by them, which in many cases were found to be less than the factory gate price available contemporaneously. The department entertained the view that the factory gate price is to be ado ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade to different classes of buyers and for such different classes, different normal price is permissible in terms of Section 4 (1)(a) of the Central Excise Act, 1944. This position of law is settled. In this regard he relied on the following case laws: i. CCE Rajkot vs. Gujarat Heavy Chemicals Ltd.: 1999 (112) ELT 335 (Tribunal) ii. Arkay Engineering Works vs. CCE, Allahabad: 1999 (112) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place of removal. In the above decision, the Larger Bench held that wholesale dealers of a particular region can constitute a separate class of buyers. When sale at factory gate is to one class of such buyers and sale from depot, to which stocks has been transferred, takes place to another class of buyers, ex-factory price charged cannot be the relevant normal price for assessing duty on those goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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