1997 (6) TMI 82

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..... L. Bhat, President]. This appeal is directed against Order-in-Appeal dated 22-11-1988 passed by the Collector of Central Excise (Appeals) Bombay in reversal of the orders (Memoranda) dated 14-6-1984 passed by the Assistant Collector, Rajkot. The former being on price lists and the latter order on six refund claim. 2. The appellant engaged in the manufacture of textile bearings falling unde .....

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..... ists on 18-1-1984 showing lower price charged by the manufacturer to the sole buyer. The Assistant Collector approved the revised price lists and allowed refund after re-determining the assessable value and recomputing the duty payable. On the directions of the Collector of Central Excise, the Assistant Collector filed appeals before the Collector (Appeals) against the aforesaid orders under Secti .....

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..... rtain instances to show that the production was planned on the basis of orders procured by the sole buyer and for all practical purposes sole buyer was functioning as sales department of the manufacturer and the difference in the sale price was to meet selling expenses. The sole buyer was not doing any work for any other manufacturer. Thus, it was held that there was mutuality of interest between .....

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..... ld be satisfied if legitimate deduction of trade discount is given from out of the sale price charged by the sole buyer to their customers. It is stated that in respect of T.I. 49 goods the manufacturer was offering 17.5% trade discount to the sole buyer who was passing on 13% to the customers retaining 4.5% for itself and in regard to T.I. 68 goods the manufacturer was allowing trade discount of .....

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..... n arriving at the assessable value. Since this aspect was not considered by the lower authorities, the matter has to go back for decision afresh on this aspect and consequential orders on the refund applications. We find it unnecessary, at this stage, to pass separate order on price lists. 5. In the result, the impugned orders passed on the refund applications filed by the manufacturer are set a .....

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