Customs, Excise and Gold Tribunal - Tamil Nadu
Dcw Limited vs Addl. Commissioner Of C. Ex. on 1 July, 1998
Equivalent citations: 1999(105)ELT90(TRI-CHENNAI)
ORDER V.K. Ashtana, Member (T)
1. This is an appeal against Order-in-Original No. 10/90, dated 16-2-1990 passed by Additional Collector of Central Excise, Madurai.
2. Briefly the issue involves whether other charges like godown rent, electricity, watchman's salaries etc. incurred by the appellants for maintaining their depots should be added to the assessable value. It is not disputed that wholesale price at ex-factory gate exists.
3. Heard Shri P.S. Raman, learned Counsel. He reiterated the grounds of appeal and mentioned that a similar matter has already been considered by this Tribunal vide Order No. 894/96, dated 11-6-1996 wherein it has been held that since the ex-factory price was already acceptable and those clearances had been made in a normal course of trade, assessable value would be as per those clearances even if the goods thereafter are consigned to depots and final sale is made therefrom.
4. Heard Shri S. Kannan, learned JDR who reiterated the findings in the impugned order-in-original.
5. We find that the facts of the case in the present appeal lie on all fours with that of the decision cited supra. We, therefore, respectfully apply the ratio of the said decision in this case and set aside the impugned order-in-original.
6. Appeal succeeds with consequential relief, if any.