9911796707
TMI Blog1998 (3) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... this case is engaged in the manufacture and sale of scooters. The Department s appeal arises in relation to price list No. 2/87 with effect from 3-1-87 filed under Part I and price list No. 2/87 with effect from 3-1-87 filed under Part V at the instance of the Department. These price lists related to the sales of scooter outside the State of Uttar Pradesh where sales were only to individual customers with assistance of authorised representative. The factory is situated in U.P. State. The sales in U.P. were through wholesalers who in turn effected sales to individual customers, receiving during the relevant period wholesalers discount of Rs. 250/- per vehicle. The wholesalers in U.P. State had invested money in purchasing the vehicles and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-10-85, set aside the order passed by the Assistant Collector in regard to the period prior to 4-10-85 and directed him to pass a fresh order. The Department challenged the order before the Tribunal and the appeal was disposed of by Order Nos. 736-739/89-A upholding the findings of the Collector (Appeals) order and directing approval for the period prior to 4-10-85 after following Rule 6(a) of the Central Excise (Valuation) Rules, 1975. After remand, the Assistant Collector granted deduction of Rs. 250/- per scooter on the ground that authorised representatives outside the U.P. State were being paid only this amount for such service. This order having been confirmed by the Collector (Appeals), assessee has filed Appeal No. E/4434/92-A. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion of stating particulars and approving them would not arise, particularly because we are adopting the wholesale price available in U.P. State, for the rest of the country also. Appeal E/4996/91-A is, therefore, dismissed. 6. The controversy surviving for consideration in the assessee s appeal. Appeal E/4434/92-A relates to the period prior to 4-10-85 so far as the period with effect from 4-10-85 is conerned, the Tribunal in the remand order held that since wholesale price was available in U.P. State, the same should apply to clearances to customers outside U.P. State also. The question is what should be regarded as the wholesale price outside U.P. State for the period prior to 4-10-85. The difficulty arose because during the period p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision reported in 1998 (98) E.L.T. 12 (S.C.) allowing deduction of 28%, since the Tribunal in respect of another period had allowed such deduction and the appeal of the department against that decision had been dismissed by the Supreme Court. Modi Xerox case which dealt not with two wheelers but with photocopier machines cannot furnish a safeguide to enable us to arrive at the exact modality of converting retail price of two-wheelers to wholesale price. The decision in Escorts relates to two-wheelers and the Tribunal allowed deduction of 5% which in that case worked out to Rs. 550/-. We do not think that this can be followed in the present case since there is definite evidence that on 4-10-85, the assessee was giving wholesalers in U.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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