TRIVENI GLASS LIMITED Vs. CCE

JUDGEMENT

(1.) The appellants are a manufacturer of Glass sheets. They sell the glass sheets from factory we well as from their depots. They paid Central Excise duty treating the sale price of the goods as the assessable value (duty being ad -veloram).

(2.) A show cause notice dated 1.10.2001 was issued alleging that there was short payment of duty of more than 1.8 crores during the period 18.11.96 to 30.6.2000. The reason adduced for the alleged short levy was that the appellant was making delivery of the goods at the buyers' premises and for that reason, sale took place only at the consignee's premises and all costs upto the point of sale were required to be included in the assessable value. It was, therefore, held that freight, insurance and other costs should also form part of the assessable value.

(3.) Under the order impugned in this appeal, the Commissioner upheld the recovery proposed in the show cause notice with the following finding: