9911796707
TMI Blog1978 (1) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... he case records, I observe that the appellants allow a quantity discount of 30% in respect of sales over Three Lakhs of rupees not only to M/s. Johnson Sales (India) but to two other Parties namely M/s. Bombay Electricals and M/s. Bombay Agencies of Bangalore. The value of the goods lifted by both the above parties was well over Rs. Three Lakhs and they have availed of 30% discount. In the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons" as defined in sub-clause (c) of sub-section 4 of the section 4 of the Central Excises & Salt Act, 1944. It is further noted that the appellants are not selling their products only through M/s. Johnson Sales (India) but they are selling their products through other dealers also on identical terms and conditions. Above all I find that the price of the goods of the appellants was approved under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advertence or error on the part of the Central Excise Officers concerned, who did not verify the postion of disocunt before approval of the price lsits. Major part of the demand from 1-10-1975 to 29-3-1976 will, therefore, be time-barred. In view of the above position confirmation of part of demand under Rule 10A of the Central Excise Rules, 1944 is not correct on facts and in law. 2. Consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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