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2000 with emphasis on Advocates (useful site) the 'different transaction value' from the 'assessable value', the essence of valuation Advocates - this link - principles had not undergone major change and the decisions delivered by this Court with regard to unamended provision on the principle of Advocates (useful site) valuation were still applicable Advocates; useful site, in determining the transaction value under the new provisions of Section 4 of the Act red with Central Excise Valuation (Determination of price of Excisable Goods) Rules, 2000. When we keep in mind the aforesaid legal position, we find no error in the view taken by the Tribunal giving benefit to the assessee.
In the context of unimpeachable oral evidence coupled with the medical evidence that deceased-Chhedi Lal met with homicidal death due to gunshot injuries, trial court rightly held that the appellant was responsible for the death of Chhedi Lal. Union of India and another [1996] INSC 158; (1996) 2 SCC 199 Union of India and others vs. The expression 'any amount that the buyer is liable to pay to' is of significance. It recalled as well its observations in Ram Bihari Yadav v.
In other words, the sale of the goods would not be made unless the buyer is also to pay an additional amount to the manufacturer, apart from the price of the goods. This is also supported by use of expression 'by reason or' or 'in connection with the sale' of the goods. Bhooraji and others (2001) 7 SCC 679 that a de novo trial should be the last resort and that too only when such a course becomes desperately indispensable and should be limited to the extreme exigency to avert a failure of justice.
Having heard the learned counsel for the parties and on going through the record, we do not find any reason to disbelieve the evidence of eye witnesses-PWs 2 and 3. On this assumption it was contended that the claim for non-disclosure was invalid. This expression shows that, apart from the price of the goods, the buyer should also be liable to pay an additional amount to the manufacturer/seller. Despite the searching cross-examination, nothing substantial was elicited from the witnesses to discredit their testimony.
High Court rightly agreed with the finding of the trial court that PWs 1 to 3 were reliable witnesses. Vineet Narain and others vs. In that suit, an amendment application has also been filed so as to include the ground of infringement of the appellant's Trade Mark but that application has not yet been disposed of. Hence it follows that both the obligation to furnish particulars and the duty to consider whether the disclosure of any facts involved therein is against public interest, are vested in the detaining authority, not in any other.
It however also took note of its ruling in State of M. 1705 of 1994) in the Delhi High Court against the respondents in which an order of temporary injunction has been granted in favour of the appellant which has been upheld by the Division Bench of the High Court as also by this Court. These rights involve corresponding obligations on the part of the detaining authority. It follows that the authority is under a constitutional obligation to furnish reasonably definite grounds, as well as adequate particulars then and there, or shortly thereafter.
Both the sides were in unison in accepting the position that no major change had been incorporated w. But the right of the detenue to be furnished particulars, is subject to the limitation under article 22(6) whereby disclosure of facts considered to be against public interest cannot be required. State of Bihar (1994) 3 SCC 569 that while dispensing justice, the courts should keep in mind not only the liberty of the accused but also the interest of the victim and their near and dear ones and above all the collective interest of the community and the safety of the nation, so that the public, may not lose faith in the system of judicial administration and indulge in private retribution.
Sushil Kumar Modi and others (1998) 8 SCC 661, Common Cause, A Registered Society vs. The expression 'in connection with the sale of the goods' would only mean that but for the payment of the additional amount, the sale of the goods would not take place. It is, however, obvious that if the application is allowed, the amendments will relate back to the date of the application, if not to the date of plaint. (d) transaction value means the price actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, including, but not limited to, any amount charged for, or to make provision for, advertising or publicity, marketing and selling organization expenses, storage, outward handling, servicing, warranty, commission or any other matter; but does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods.
It was accordingly attempted to be argued in the High Court that the claim of non-disclosure made in the affidavit of the Under-Secretary indicated a decision for nondisclosure, by the Under-Secretary himself and that too at the time of filing the affidavit. PW-1 Kishore, PW-2 Janoo and PW-3 Udan have given consistent version about the occurrence that the appellant fired at the deceased-Chhedi Lal with ˜countrymade pistol which he was carrying in his hand.
It is however to be observed that under article 22(6) the facts which cannot be required to be disclosed are those "which such authority considers to be against public interest to disclose". Unon of India and others (1999)6SCC 667 Secretary, Minor Irrigation (1995) 5 SCC 518, it was reiterated that in a case of a defective investigation, the court has to be circumspect in evaluating the evidence and may have to adopt an active and analytical role to ensure that truth is found by having recourse to Section 311 of the Code or at a later stage also resorting to Section 391 instead of throwing hands in the air in despair.
