9911796707
TMI Blog1988 (1) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... e first instance, the respondents verified the outward register of the Collector (Appeals) and stated that they were satisfied that the Appellate Collector received the impugned order-in-appeal on 4.3.1986 and the appeal was, therefore, in time. As regards one day s delay in submission of the respondent s cross objection, the Learned Representative of the Department stated that he had no objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of theirs. They maintained that 52.5% of the sales made direct to customers (actual users or consumers) were retail sales in view of the Tribunal s Order reported at 1988 (33) E.L.T. 147 - M/s. Escorts Ltd. Their plea was that the remaining 20.1% sales satisfied the definition of the normal price under Section 4(1)(a) of the Central Excises and Salt Act, 1944 and assessment should be based on that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne-one Motor-Cycle to direct users in the public cannot be called a wholesale sale. It was a retail sale, as already held by this Tribunal in the case of M/s. Escorts Ltd. aforesaid. Before a resort is made to the retail price, we have to see whether some other basis of assessment, which in law has precedence over retail price assessment under the Valuation Rules, is available or not. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to them. We hold that these 20.1% sales were bona fide sales and they were made in the normal course of wholesale trade. They satisfied all the conditions of normal price under Section 4(1)(a). Accordingly, the price charged by the respondents from these dealers should constitute the basis of valuation for all the Motor Cycles removed from the respondents factory during the material period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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