9911796707
TMI Blog1997 (12) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original No. 146/D/89, dated 17-3-1989 passed by the Additional Collector of Central Excise, Chandigarh is under challenge in this appeal. 2. Appellant, engaged in the manufacture of woollen fabrics, filed price list on 21-2-1974 reducing the price and this was approved the very next day. On 26-2-1974 and 27-2-1974, appellant cleared 22,177.20 metres of woollen fabrics at differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is for the allegation that the goods had been sold in wholesale at higher prices. Appellant also alleged that the show cause notice was barred by time as there was no suppression of facts with intent to evade duty. Originally, the Assistant Collector confirmed the demand. His order was set aside by the Collector (Appeals) on the ground that the facts on record were not taken into consideration. Af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.70 1214 785.70 12.20 1219 712.40 29.80 1233 2038.65 185.30 Quality No. Total quantity in metres sold at approved price Quantity in metres sold at higher price 1245 1013.20 10.60 1230 2796.60 16.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail is correct. It is seen that bulk of the sales are of large quantities in wholesale at the approved price and a small quantity is sold in retail at prices higher than the approved price. A small quantity is also sold at prices less than the approved price. This will show that higher rates were collected only in respect of retail sales. It cannot, therefore, be held that there were sales in whol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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