9911796707
TMI Blog2018 (12) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... me of business, promptness of payment etc. It appears to us that each contract price can be considered as applicable to a particular class of buyers. A perusal of the invoices issued at the factory gate in respect of goods meant for supply at contracted prices reveals that, the invoice issued for stock transfer invariably indicates the name of the customer and the contract price. On subsequent sale at the depot, the depot invoice indicates the very same price. In view of the above we are of the view that the appellant has discharged duty for such goods transferred to depot appropriately. Appeal dismissed - decided against Revenue. - Appeal No. E/105/2009 - FO/77114/2018 - Dated:- 19-12-2018 - Shri P.K. Choudhary, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue. 3. Revenue is represented by Shri S. Chattopadhyay, Suptd.(AR). The revenue s case is submitted as follows: i) Ld. DR submitted that the disputed clearances are made on stock transfer basis to the depots by paying duty at the factory gate. In terms of Section 4 of the Central Excise Act, 1944 read with Rule 4 of the Central Excise Valuation Rules, 1975, the respondent was required to pay duty on the value of such goods sold by the assessee from the depots at about the same time. He emphasized that the respondent has paid duty at prices lower than the prices prevalent on that date at the time of clearance. He placed reliance on the decision of the Tribunal in the case of Ganges Manufacturing Co. Ltd. vs. Commissioner of C.E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial duty has become payable. 4. Ld. Counsel on behalf of the respondent argued the following; i) He submitted that the impugned order has been passed in line with the provisions of law. Ld. Advocate referred to the provisions of Section 4 prevalent at the relevant time and submitted that Section 4(1)(a) defines normal price as the price goods are ordinarily sold to a buyer in the course of wholesale trade for delivery at the time and place of removal. The Proviso (i) to Section 4 (1)(a) specifically provides for different normal prices for different classes of buyers and it has been specified that each such price be deemed to be the normal price of such goods in relation to each such class of buyers. ii) He submitted that goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sole consideration for the sale: Provided that- (i) Where, in accordance with the normal practice of the wholesale trade in such goods, such goods are sold by the assessee at different prices to different classes of buyers (not being related persons) each such price shall, subject to the existence of the other circumstances specified in clause (a), be deemed to be the normal price of such goods in relation to each such class of buyers; (ia) where the price at which such goods are ordinarily sold by the assessee is different for different places of removal, each such price shall, subject to the existence of other circumstances specified in clause (a), be deemed to be the normal price of such goods in relation to each su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval, the cost of transportation from the place of removal to the place of delivery shall be excluded from such price. (3) The provisions of this section shall not apply in respect of any excisable goods for which a tariff value has been fixed under sub-section (2) of section 3. (4) For the purposes of this section,- (a) assessee means the person who is liable to pay the duty of excise under this Act and includes his agent; (b) place of removal means- (i) a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty; (iii) a dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price charged to the individual customer on any given date and time. Revenue has taken the view that duty is required to be paid only at the highest such price charged to individual customer. This is resisted by the appellant with the submission that Section 4(1)(a) Proviso (i) provides for different normal prices for different classes of buyers. We have carefully considered the proviso as above and note that it provides when goods are sold at different prices to different classes of buyers (not being related persons) each such price shall be deemed to be the normal price in relation to such class of buyers. 8. In the present case when we find that there is a price charged on any given date from individual buyers, but at the same time at ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
