Per Archana Wadhwa :

The issue involved in all these appeals is the same. As such a common order is being passed. The issue relates to the determination of the assessable value of calcined alumina transferred from appellants' factory at Damanojodi to its other factory located at Angul for the manufacture of aluminium. Out of the total production of alumina, about 50% is exported by the appellant, 44% is consumed in the production of aluminium metal in their smelter plant at Angul by way of transfer of stock in part VI price list and the balance amount is sold to M/s. BALCO who is also a manufacturer of aluminium metal in the public sector and small quantities of alumina are also sold to casual buyers at the factory gate. For sale of alumina to the buyers at the factory gate the appellants filed a price list in part-I with remark that - "this price list is applicable to only supply of calcined alumina to customers lifting small quantities without formal purchase order."

2. The Department's contention is that the price at which the alumina was sold to the independent buyers at the factory gate should be treated as a normal price under the provisions of Section 4 (1)(a) and should