9911796707
TMI Blog1999 (3) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The appeal has been taken up for disposal with the consent of both sides after waiving deposit. 2. The appellant manufacture, inter alia a brand of soap named Cinthol Fresh . M/s. Marico Industries (Marico for short) is a manufacturer of coconut oil sold under the brand name Parachute. This manufacturer decided to supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty under Section 11AC of the Act. In its reply to the notice, the appellant pointed out that Section 4 of the Act permitted the existence of different price for the same goods at different places sold; and Marico Industries, the price was sole consideration for the sale to Marico. The Case law was extensively cited. It was contended that there was no intent to evade payment of duty and theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act permits the existence of different price for different class of customer. He says further that the supply of 1084 MT within two months period is vastly in excess of supply to any wholesale dealer. No wholesale dealer purchased that quantity during the relevant period more than 500 kgs. and the amount total of any single dealer did not exceed 50 MT. This difference justified the considerably l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries therefore, was in accordance with the law. 7. The supply to Marico Industries was of a quantity, in one transaction, about 2000 times more than any wholesale buyer purchased at one time. This supply made in two months exceeded more than twenty times the supply made in a year to a wholesale dealer. This difference in quantity duty would justify the lower price since bulk buyer and smal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
