1980 (3) TMI 100

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..... f personal hearing and have examined the records of the case. 2. The applicants produce decorative block boards falling under Item 16B of Central Excise Tariff. During the course of verification of prices the Asstt. Collector observed that majority of the goods were sold at Delhi though the sale at factory gate was very nominal. Accordingly Asstt. Collector treated the price available at Delhi .....

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..... ut the balance left out in the quantum of sale it is presumed that they sell directly either to D/S D or some other contractors. Government further observe that while fixing the price prevalent at Delhi the lower authorities ignored the sale at the factory gate and accepted the price available at Delhi including the freight etc. Government further observe that in their price list they have decla .....

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..... should form the basis of assessment. The fact that the quantum of sale at the factory gate was small could not justify substitution of ex-factory price by a price deduced from sale at the applicant's depot at Delhi as done by the Assistant Collector, nor would it justify adoption of cumbersome method of calculating manufacturing expenses for arriving at assessable value as suggested by the applic .....

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