CCE, CHANDIGARH Vs. BHARATI TELECOM LTD.

JUDGEMENT

(1.) THE captioned appeals were taken up together as the issue for determination in both these appeals is same and are, therefore, being disposed of by this common order. The facts, in brief, leading to the present appeals are that the Commissioner (Appeals) held that the price at the factory gate is ascertainable and, therefore, the price at the sale depot is not relevant. For coming to this decision, the ld. Commissioner (Appeals) relied on the decision of the Hon'ble Supreme Court in the case of M/S. Indian Oxygen limited v. CCE : 1988 (36) ELT 723 :, 1988 (18) ECR 161 (SC) :, ECR C 1234 SC. Being aggrieved by this order, the Revenue has filed the captioned appeals.

(2.) SHRI K. Srivastava, the ld. SDR arguing on behalf of the Revenue, submits that the Respondents had a Depot in the City whereas the factory was situated in the outskirts of the City. The prices charged by the Respondents herein from their sale Depot were higher and, therefore, they should be taken as the price for determining the assessable value. It was submitted by him that if a Customer could procure from the factory at a lower rate, no one will come to the sale depot to purchase the same goods at a higher rate. It was also argued by him that the sale depot was nothing but a conduit for charging higher prices. The ld. DR, therefore, prays that the assessable value should be determined on the basis of the prices charged from the sale depot.