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TMI Blog1979 (9) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... alue excluded the amount of Rs. 5/- per M.T. charged by them from their customers as filling charges for filling the sulphuric acid into tankers. The Assistant Collector, Kota held that the filling charges of Rs. 5/- per M.T. should form a part of the assessable value. Accordingly he determined the assessable value as Rs. 605/- per M.T. 3. The party filed an appeal against the order of the Assistant Collector. The Appellate Collector held, vide his impugned order-in-appeal, that the filling charges of Rs. 5/- per M.T. need not be included in the assessable value since these were in the nature of post-manufacturing charge. 4. On examination of the records of the case, the Government of India were of the tentative view that the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 36 does not provide for any remedy by way of review; (3) in view of the fact that in the show cause notice Government of India have already expressed a tentative view, they would be biased and cannot take an independent and dispassionate view. Accordingly there would be denial of natural justice if the orders are passed by the Government of India. Adverting to the merits of the case, the party have stated that for the assessment to duty of sulphuric acid consumed captively, the Assistant Collector had himself held that filling charges could not form part of the assessable value. This would mean that the acid is considered to be in a deliverable stage in their storage tankers. They have also referred to the decision of the Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in question being through tankers, the filling operation had to be and was invariably completed before deliveries could be effected at the factory gate, and the filling charges are thus invariably charged from the customers. The normal price under section 4(a) is the price at which the goods are ordinarily sold to the buyers in the course of wholesale trade for delivery at the time and place of removal. Section 4 itself provides for exclusion of certain specific elements like transport charges (where the price is determined with reference to a place other than place of removal), duties of excise, sales tax, normal trade discount, etc. The filling charges do not come under any of these categories. Thus, since these charges formed invariabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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