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TMI Blog1983 (10) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... ala of M/s. Mulla & Mulla and Craigie Blunt & Caroe, Advocates & Solicitors, for the Appellants. Shri R. Deb, SDR, for the Respondents. ORDER This appeal is directed against the order of the Collector of Central Excise (Appeals), Bombay dated 11th December, 1979. Originally a revision application was filed before the Central Govt. which on transfer has been registered as an appeal. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bulk buyers was at ₹ 510/- per M.T. while from the small buyers it was at ₹ 575/- per M.T. The Assistant Collector held that for captive consumption, the price should be at ₹ 575/- while the case of the appellants is that it should have been ₹ 510/- per M.T. The short point for consideration is whether we should take the bulk price of ₹ 510/- per M.T. or the small qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the captive consumption while assessing the value. Only general reference has been made to the provisions of law but no relevant material has been given for the adoption of the price charged from small buyers. Even in his order the Assistant Collector has noted that the captive consumption is 31.2% of the production. 4. We find that both the authorities below have not properly applied th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired in the case of goods used for captive consumption, for example, handling charges of the goods till they are bought to the factory gate. In view of the above, we find that the lower authorities were not justified in adopting the selling price of ₹ 575/- per M.T. for the sulphuric acid used for captive consumption. The selling price of ₹ 575/- was applicable to buyers of small lot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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