1 Every assessee who produces, manufactures or warehouses goods which are chargeable with duty at a rate dependent on the value of the goods, shall file with the proper officer a price list, in such form and in such manner and at such intervals as the Collector may require, showing the price of each of such goods and the trade discount, if any, allowed in respect thereof to the buyers along with such other particulars as the Central Board of Excise and Customs or the Collector may specify.
It was claimed that the goods were cleared from the factory to the Depot at provisional price shown in the gate price and that duty was paid and payable on the basis of value finally shown at the time of sale from Sales Depot.
These Appeals are filed against the Judgments of the Customs, Excise and Gold Control Appellate Tribunal in short CEGAT , Calcutta dated 22nd December, 1998 and 19th May, 1998.
Two show cause numberices were issued on 30th October, 1993 and 11th December, 1992 in Civil Appeal Nos.
They stated that a very negligible quantity was sold at factory gate and for trading purposes they were running a Sales Depot in Calcutta.
The Respondents filed a reply wherein they claimed that they were an SSI unit and that their customers were mostly from Calcutta and other places within the State of West Bengal.
But there was numberdenial that the price at the factory gate was ascertainable and fixed.
In other words, they claimed that they were entitled to value the goods on the basis of challan and advice numberes by virtue of Rule 173C 11 .
