SIGGIL INDIA LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The appellants herein are engaged in the manufacture of Carbon -di -oxide. They cleared goods to their depots located in various places as well as to their own refilling stations. Their buyers fall under 2 categories : - (i) Industrial consumers and (ii) Wholesale dealers. Different prices have been charged to the said categories of Industrial consumers and Wholesale dealers in different regions based on commercial consideration. Show Cause Notices were issued covering the period in dispute seeking to reassess goods on the single highest price as well as by including the freight incurred between the factory gates and the refilling stations. The adjudicating authority confirmed the demand on the issue relating to inclusion of freight but dropped the demand raised on the other ground, penalty was also imposed. The assessees preferred appeals against the disallowing of freight charges, while the Revenue preferred appeals on the issue relating to different prices for different classes of buyers. The Commissioner (Appeals) rejected the appeals of the assessee and allowed the appeals of the department. Hence, these appeals are before the Tribunal.

(2.) We have heard both sides. Wholesale dealers and Industrial consumers can be considered as different classes of buyers and there can be different prices even amongst the same class of buyers. As seen from the Tribunal's order in the case of Gora Mal Hari Ram Ltd. v. Collector of Central Excise, Delhi as reported in 1994 (69) E.L.T. 269 (Tribunal).

(3.) As regards the second aspect there is no dispute that duties have been paid including freight whenever goods are cleared through depots. In the case of clearance at refilling stations, duty is paid before clearance and further processes are carried out in the refilling stations. Refilling stations are not depots and the goods cleared from the refilling stations are not the same as those received from the appellant's factory. Therefore, the question of inclusion of freight in the assessable value of goods cleared from the factory at Manali to the refilling station does not arise.