CCE Vs. ORIENT ABRASIVES

JUDGEMENT

(1.) THE issue in dispute in the present appeal namely whether in cases where a manufacturer includes equalized price in the price of the goods and sells the goods all over the country at a uniform price, the revenue is entitled to compute value by including the cost of transportation from the factory to the depot stands settled against the revenue by the Apex court decision in the case of VIP Industries Ltd. v. CCE, Aurangabad holding as under;

(2.) THE cross objection is in the nature of reply to the revenue's appeal and is accordingly dismissed.