2003 (3) TMI 200

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..... /s. Moon Beverage Ltd. during the period 1994-95. Originally, the goods were assessed provisionally. Subsequently, show cause notice was issued alleging that valuation was incorrect. The Commissioner ordered acceptance of the ex-factory price as the basis of assessment with the following observations : "It is a fact that the party is selling a part of their goods at the factory gate for sale within Ghaziabad and Sahibabad. The rest are transferred to Delhi depots for sale in Delhi area. The percentage of sale at the factory gate is 4.5% and 20% in the period covered by the SCN & subsequent year respectively. This fact has also been verified by the jurisdictional Range Officer. The party all along has contended that this sale made at the fa .....

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..... rnational - 1983 (12) E.L.T. 869 (S.C.). A similar situation was analysed by the GOI in two of their orders way back in 1982 in the case of Pure Drinks - 1982 (10) E.L.T. 484 (GOI) and Wood Crafts - 1982 (10) E.L.T. 583 (GOI), wherein it was held that factory gate sale price, if available and even if constituting a small proportion of (sic) Further, having accepted the factory gate price as the normal price there is no need to go into the details of costing and the quantum of additions to be made to the assessable value." 3. The grievance made in the present appeal is that the order is not correct and proper in view of the following : "On examination of the order and the case records the board is satisfied that the Commissioner has not t .....

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..... wholesale to independent buyers at arms length for all brands of aerated waters, the enable determination of price under Section 4(i)(a). The prices at which the duty was paid for ex-factory sales were exactly the same as the depot prices less deductions for excise/sales tax, rentals and the freight. The Commissioner failed to appreciate that the prices charged in invoices issued under Rule 52A were arrived from Depot sale prices that were worked backwards, by making arbitrary deductions for transport and ROC to arrive at the assessable value. The Commissioner also failed to appreciate the fact that it was only from 1st April, 1994, that the assessee had started claiming that the wholesale prices to the customers included rental for the cr .....

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