Custom, Excise & Service Tax Tribunal
Cce, Bhopal vs M/S Universal Cables Ltd on 25 June, 2013
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. II
DATE OF HEARING : 25/06/13.
Excise Appeal No. 3549 of 2005
[Arising out of the Order-in-Appeal No. 3/CE/BPL/2005 dated 28/07/2005 passed by The Commissioner (Appeals), Customs & Central Excise, Bhopal.]
CCE, Bhopal Appellant
Versus
M/s Universal Cables Ltd. Respondent
Appearance
Shri V.P. Batra, Authorized Representative (DR) for the appellant.
None for the Respondent.
CORAM: Honble Shri D.N. Panda, Judicial Member
Honble Shri Rakesh Kumar, Technical Member
Final Order No. 56847/2013 Dated : 25/06/2013
ORDER
Per. D.N. Panda :-
Revenue is in appeal being aggrieved by the order of Commissioner (Appeals) holding that a small quantity sold at a higher price shall not be the basis to disturb the assessable value of the stock transfers made to depot of the appellant.
2. None present for the respondent nor there is any adjournment application.
3. Reading of para 2 of adjudication order throws light that the clearance made during August 1996 and September 1996 was subject matter of adjudication in respect of the goods transferred to depot. While clearances made at a higher price in respect of non-transfers to depots and such factory gate price remained un-rebutted, the respondent transferring goods to its depot at a lesser price cannot take advantage of lesser price. It is made clear that quantum of the clearances does not determine the price whereas prices is deceive to determine assessable value. Therefore, the observation of learned Adjudicating Authority in para 7 does not warrant disturbance. Accordingly, that order is to be maintained setting aside the appellate order.
4. Consequently adjudication order is upheld and Revenue appeal is allowed.
(Dictated and pronounced in open court) (D.N. Panda) Judicial Member (Rakesh Kumar) Technical Member PK ??
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2EX/3549 of 2005