9911796707
TMI Blog1998 (5) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. The appellants M/s. Soyabean Vanaspati Industries, Halduchaur (Haldwani) Distt. Nainital have prayed for decision on merits. We have heard Shri Satnam Singh, SDR and have gone through the facts on record. 2. The appellants were engaged in the manufacture of Vegetable product which was a controlled commodity upto 8-1-1986. The price control was withdrawn from 9-1-1986. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower prices said to have been charged from the Customers. As regards the issue of limitation of Collector, Central Excise (Appeal), Ghaziabad had agreed with the appellants. The rejection of the refund claims was however confirmed on the ground that no price list was filed by the appellants after the vegetable product was taken out of the purview of the price control and that for any reductio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch goods will be deemed to be the normal price of such goods. It is clear from these provisions that the price so fixed under the Essential Commodities Act was to be taken as the normal price and the duty charged accordingly. In such a case the argument that the goods were actually sold at a price lower than the controlled price will have no relevance in view of the clear provisions of the law. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove to find out the veracity of the submission made by the appellant. No evidence that the provisions of the law had been followed, has been submitted in the grounds of Appeal. 7. Taking all the relevant facts and circumstances in to account we find that no material has been placed before us to justify any interference in the view taken by the ld. Collector, Central Excise (Appeal) Ghaziabad. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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