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TMI Blog2008 (7) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... V.S. Sirpurkar, JJ. S/Shri K. Radhakrishnan, Sr. Advocate, Ms. Shweta Garg for P. Parmeswaran, Advocate, for the Appellant. S/Shri V. Lakshmikumaran, Alok Yadav and Rajesh Kumar, Advocates, for the Respondent. [Order] - This Appeal has been filed by the revenue under Section 35(1)(b) of the Central Excise Act, 1944 against the judgment and final order dated 5-4-2002 passed by the Customs, Excise Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') whereby the Tribunal has allowed the appeals filed by the assessee by setting aside the impugned order passed by the Commissioner. 2. The issue involved in this appeal is regarding the correct assessable value of the respondent's products and the suppression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 209-A of the Rules. It was also directed that the respondents shall pay interest on the amount of duty confirmed. 5. Being aggrieved by the order of authority-in-original, respondents filed appeals before the Tribunal. The Tribunal has set aside the order-in-original on the ground that the respondents were earlier issued seven show cause notices between March, 1994 to October, 1995 for the period August, 1993 to July, 1995. It was alleged in those show cause notices that different prices for dealers situated in different regions cannot be considered as different class of buyers. It was alleged that all the dealers should be treated as the same class of buyers. Accordingly, differential duty was proposed to be demanded. Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants explained that from the wholesale prices, they exclude the margin to the dealer and thereafter the Sales Tax to be suffered by the dealer and thereafter deduct the freight element which is charged on equalised basis and also the turnover tax if any payable. Thus the basic price plus excise duty is arrived at. This is bifurcated into basic price (assessable value) and excise duty. Thus while raising the sale invoices for the goods sold, the appellants raise the invoices for basic price (assessable value), excise duty and the equalised freight. The Central Sales Tax is also charged on the same. The appellants do not charge and recover any other amount over and above the amounts indicated in the respective sales invoices. In the proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry to these places (Hyderabad, Bombay and Trichy) was not normal value/price of the goods and hence not acceptable. We are clear in our mind that the issue in the present appeal is fully covered by the decision of the Tribunal in the earlier proceedings in favour of the appellants and the Revenue are barred by limitation as well as on the principle of res judicata against raising the same issue again. Therefore, we allow these appeals by setting aside the impugned order passed by the Commissioner." 9. We agree with the order passed by the Tribunal that in view of the earlier order passed by the Tribunal which has attained finality, department was not justified in issuing the present show cause notice and the same is barred by limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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