9911796707
TMI Blog2017 (6) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Shri Naveen Kushalappa, AR - For the Respondent ORDER The appellant is a manufacturer of iron and steel products falling under Chapter 72 of the Central Excise Tariff Act. Upon verification of the records for August 1996, it was found that the appellant had sold goods manufactured by them at different prices at their factory gate and also through consignment agents in Kerala. In respect of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Original. Hence the present appeal. 2. With the above background, we heard Shri A. S. Monappa, Advocate for the appellant as well as Shri Naveen Kushalappa, AR. 3. The learned advocate submitted that sales at factory gate as well as through consignment agents are to be considered as made to different classes of buyers and for such different classes, different norm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured when they are sold in wholesale at the factory gate and at depots to different classes of buyers as provided by section 4 of the Act. It is pertinent to record that the decision of the Larger Bench pertains to the period prior to 28.9.1996 when the Section 4 of the Act was amended to specify depot as a separate place of removal. In the above decision, the Larger Bench held that wholesale dea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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