Custom, Excise & Service Tax Tribunal
Cce, Delhi - Iv vs M/S Usha International Ltd on 17 February, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Principal Bench, New Delhi COURT NO. III Excise Appeal No. 904 of 2008 with C.O. No. 245 of 2008 (SM) CCE, Delhi - IV Appellant Versus M/s Usha International Ltd. Respondent
Appearance Shri V.K. Saxena, Departmental Representative (JCDR) for the appellant. None for the respondent.
CORAM : Honble Shri Rakesh Kumar, Member (Technical) DATE OF HEARING : 17/02/2010.
Order No. ________________ Dated : ,,,,,,,,,,,_____________ Per. Rakesh Kumar :-
The point of dispute in this case is as to whether there was sale of the goods at the factory gate or at the depot and whether various discounts allowed by the respondent to their customers in respect of sales from depot are allowed to be deducted for determining the assessable value. Since the issue involved in this case is regarding valuation of the goods, the same has to be decided by Division Bench. The Registry is, therefore, directed to list this matter before the appropriate Division Bench.
(Dictated and pronounced in open court) (Rakesh Kumar) Member (Technical) PK