1978 (1) TMI 166 - Commissioner - Central Excise

Summary

The Collector, Central Excise, New Delhi observed that deduction of 30% discount for assessable value is correct. The ground of "related persons" was not informed in the show cause notice, violating natural justice. The appellants sell products through various dealers, not just M/s. Johnson Sales (India). Prices were approved under the Central Excises & Salt Act. The demand raised for the period was partly time-barred. The order of the Asstt. Collector was set aside, and the appeal was accepted.