2005 (9) TMI 351

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..... The respondents in this appeal were engaged in the manufacture of Oxygen and Acetylene. During the period of dispute (September 94 to February 95), they charged price of Rs. 1247/- per 100 cum. of liquid oxygen cleared to independent industrial consumers, while adopting the price of Rs. 650/- per 100 cum. in respect of the goods stock-transferred to their Bangalore unit. A show-cause notic .....

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..... en by the lower appellate authority. 2. The appellant is represented by ld. SDR. There is no representation for the respondents despite notice, nor any request of theirs for adjournment. 3. Ld. SDR submitted that it was not factually correct for the learned Commissioner (Appeals) to hold that there was no sale at factory gate to wholesale buyers. In terms of the large quantity of the goods sol .....

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..... . M/s. KCP Ltd., an industrial consumer, had lifted large quantities of the goods from the respondents. This sale of goods by the respondents to M/s. KCP Ltd. was certainly a sale made at factory gate on wholesale basis and hence the price adopted therein should be the normal price under Section 4(1)(a) for the purpose of assessment of the goods to duty of excise. Some sale of goods to other class .....

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