2005 (1) TMI 547

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..... After hearing both sides and considering that the Revenue is in appeal in this case against the order of Commissioner of Central Excise (Appeals) to the effect that merchants sale price has to be accepted, cannot be upheld in view of the Larger Bench decision in the case of Sangam Processors [2001 (127) E.L.T. 679 (Tri.-LB)]. 2. Further it is found that there are no grounds to upset the fin .....

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..... by the appellant/merchant-manufacturers is the proper price under Section 4 of the C.E.S.A. and the duty may be charged on the said price without deducting any amount as trader s profit, as the wholesale price is not shown to constitute the four elements of expense as ordered by the Apex Court. 3. This appeal is therefore found to be bereft of merits and is rejected appeal. (Pronounced in Cou .....

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