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M.D. Kedia vs Commissioner Of Central Excise on 1 April, 2003 cites

Indian Oxygen Ltd vs Collector Of Central Excise on 28 July, 1988

19. We also find substances in the submission of the learned Advocate that there was substantial sales at the factory gate. He has drawn our attention to the list of direct sales from factory gate to buyers from 1-4-1987 to 31-3-1988, at page 461 of the Paper Book (E/3134/90-C). The Revenue has not brought any material on record to controvert the submissions that these were not independent buyers. Thus following the decisions in the case of Indian Oxygen Ltd. v. Commissioner of Central Excise - 1988 (36) E.L.T 723 (S.C), the assessable value has to be determined on the basis of factory gate price for the period from 1-4-87 to 31-3-88. As the information about factory gate sale for the remaining period has not been brought on record, we remand the aspect of valuation to be redetermined by the Commissioner for the remaining relevant financial years.
Supreme Court of India Cites 2 - Cited by 72 - S Mukharji - Full Document

M/S. Geep Industrial Syndicate Ltd. vs Commissioner Of Central Excise, ... on 6 February, 2001

4. The learned Advocate also submitted that on the question of valuation, the Revenue has no case because when there are substantial sales at the factory gate to numerous independent buyers, the depot sale prices become irrelevant; that about 55% to 65% excisable products have been sold by DI and RTI from factory gate to independent buyers on direct basis; that the branches are selling their products in retail, semi-wholesale and wholesale directly to consumers and traders; that the price lists in Part I filed by them had been approved by the Department; that the Revenue had not disputed the sale of the goods at factory gate nor it has disputed the price at which the goods were sold at the factory gate; that the higher prices for the goods sold from the branches were charged on account of freight and octroi, loading and unloading charges, godown rents, sales office expenses, local delivery expenses; that in the case of Geep Industrial Syndicate Ltd. v. Commissioner of Central Excise, Allahabad - 2000 (120) E.L.T. 405 (T) = 2000 (40) RLT 638 it has been held by the Tribunal that as 3% of the products are sold to dealers at the factory gate which has not been shown to be rigged, assessment to duty must be based on that price.
Customs, Excise and Gold Tribunal - Delhi Cites 0 - Cited by 16 - Full Document
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