{"id":219043,"date":"1999-05-21T00:00:00","date_gmt":"1999-05-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/escorts-limited-vs-commissioner-of-c-ex-on-21-may-1999"},"modified":"2018-03-24T19:33:30","modified_gmt":"2018-03-24T14:03:30","slug":"escorts-limited-vs-commissioner-of-c-ex-on-21-may-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/escorts-limited-vs-commissioner-of-c-ex-on-21-may-1999","title":{"rendered":"Escorts Limited vs Commissioner Of C. Ex. on 21 May, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Escorts Limited vs Commissioner Of C. Ex. on 21 May, 1999<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (146) ELT 372 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> C.N.B. Nair, Member (T)<\/p>\n<p>1. The issue involved is the assessable value of motorcycles removed by the appellants from their manufacturing premises in Uttar Pradesh. The sales pattern is that the wholesale price for sale to dealers in U.P. is higher than the wholesale sale price to dealers located outside the U.P. The retail sale price is the same throughout the country. The Central Excise authorities have adopted the wholesale price in U.P. for the purpose of all removals made to U.P. i.e. both for wholesale sales and retail sale. Removals to dealers located outside U.P. are assessed at the lower wholesale price common to them. Learned Senior Advocate Shri A.N. Haksar contends that as the retail price is the same throughout India, the assessable value for retail sale in U.P. should be the same as the wholesale sale price for the rest of the country and not the wholesale price for sales to U.P. dealers.\n<\/p>\n<p>2.    Heard Shri S.P. Rao, learned JDR, for the Revenue. He submitted that while fixing the assessable value, if wholesale sales prices are available, it is not permissible to go into retail prices at all. In the instant case as two regional wholesale prices are available (for U.P. and rest of India) the clearances should be assessed at the wholesale price applicable to the regions i.e. all removals to U.P. should be assessed at the wholesale price applicable to U.P. and all clearances to the rest of the country should be assessed on wholesale price as applicable to those sales.\n<\/p>\n<p>3.    We have perused the records and have considered the rival submissions. We find that where wholesale price is available retail sales are also liable to be assessed at the wholesale prices. Further, regional prices are permissible while fixing assessable value. This being the correct legal position, the Revenue was right in holding that all removals to U.P. whether for wholesale sale or sale in retail, should be assessed at the wholesale price applicable to U.P. and clearances to rest of the country should be assessed at the wholesale price applicable to that region. The appeals, therefore, fail and are dismissed and the impugned orders are confirmed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Escorts Limited vs Commissioner Of C. Ex. on 21 May, 1999 Equivalent citations: 2002 (146) ELT 372 Tri Del ORDER C.N.B. Nair, Member (T) 1. The issue involved is the assessable value of motorcycles removed by the appellants from their manufacturing premises in Uttar Pradesh. The sales pattern [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-219043","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Escorts Limited vs Commissioner Of C. 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