9911796707
TMI Blog1998 (1) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... n spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR, and perused the papers. 2. This appeal is directed against the Order-in-Original No. 6/90, dated 29-10-1990 passed by the Additional Collector of Central Excise, Vadodara, confirming duty demand of Rs. 1,42,289.55 in respect of the period from 19-10-1984 to 31-12-1984 on saf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed. The annexure to the show cause notice indicated the particulars of all the 92 invoices issued during the period. Though the appellant resisted the notice, the Additional Collector confirmed the demand. 4. The appellant contended before the adjudicating authority that 14% trade discount was not granted in respect of the goods cleared directly to banks as the sales were in the nature of retai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. A close examination of the annexure to the show cause notice shows that sales to banks were of single safe deposit locker, transfers to branches were of several such units. The annexure refers to sales of more than one unit to M/s. Manik Chand, M/s Allied Sales Corporation and M/s. Sandeep Kumar Co. The purchases by banks were for their own use and in retail and not wholesale. The purchases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory gate. The wholesale price at the factory gate in this case was the gross price less 14% trade discount. The instances of sales without discount or with less discount are instances of sales to actual consumers in retail. The price at which goods were so sold to consumers in retail cannot be regarded as wholesale price. Therefore, the question of the three wholesalers referred to above falli ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
