9911796707
TMI Blog1988 (7) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the period from 1 -1 -1984 to 31 -1 -1984 and also five other show-cause notices for different periods, in respect of the price lists submitted by the appellant seeking approval of the price list of gases in question. It was found by the Tribunal that the appellant manufactures and sells oxygen and D.A. Gases. These are sold from the factory of the appellant at Visakhapatnam and from their depot/service centres at Vijayawada, Rajamundry, vadlapudi, Jeypore and Daman-jodi. They sell their product to Government undertakings as per the.rates determined by DGS&D, New Delhi. In respect of other buyers the appellant sell their product at various prices on slab basis. It is stated that the slab basis is related to what the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for transporting the goods from Visakhapatnam to Vijayawada. 5. The Tribunal noted that the appellant had not come forward to offer concrete evidence of actual freight charges etc. It, however, emphasised that the price at the factory gate is ascertainable. Assessment should, therefore, be made in terms of that price. Hence, there was no scope of deduction from that price. It, therefore, directed that if the ex-factory prices were not ascertainable and the goods were to be assessed ex-depot, then it would be for the manufacturer to claim on the basis of actual evidence. It remanded the case to the Asstt. Collector to refix the assessable-value as directed. It is necessary to reiterate the principle upon which the assessable-value will h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods with reference to value, such value shall, subject to the other provisions of this section be deemed to be the normal price thereof, that is to say, the price at which such goods are ordinarily sold by the assessee to a buyer in the course of wholesale trade for delivery at the time and place of removal, where the buyer is not a related person and the price is the sole consideration for the sale. "Place of removal" under Section 4(4)(b) has been defined to mean a factory or any other place or premises of production or manufacture of the excisable goods or a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty, from which such goods are removed. The scope of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue roust be determined as, the price at which the excisable article or an article of the like kind and quality is capable of being sold in wholesale trade at the time and place of removal. Where the excisable article or an article of the like kind and quality is not sold in wholesale trade at the place of removal, that is, at the factory gate, but is sold in the wholesale trade at a place outside the factory gate, the value should be determined as the price at which the excisable article is sold in the wholesale trade at such place, after deducting therefrom the cost of transportation of the excisable article from the factory gate to such place,"; 8. She also drew our attention to the observations of the Court at pages 391 and 392 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he instant case, in view of the conduct of the dealer, there was doubt as to what was the real ex-factory price. If there was a finding that there was no real ex-factory price, then the aforesaid observations would have required serious examination. But in this case, the case has not proceeded on that basis. On the contrary, there is a clear finding that there was an ex-factory price which is ascertainable. If once that is the position that should be the basis upon which the value is to be determined, the other expenses, costs or charges must be excluded. 9. Inasmuch as that is the correct position in law, we direct that the Assistant Collector will re-fix the assessable value as indicated in this judgment. The Tribunal's judgment is modif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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