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TMI Blog1996 (9) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... i Gopal Prasad, Advocate, for the Appellants. Shri G.D. Sharma, JDR, for the Respondents. ORDER These are five appeals. Appeal Nos. E/1643/86, 2308/86, 2461/86 and 2462/86-A are filed by the appellants and remaining appeal No. E/1905/86-A is filed by the Department. Since the issues are similar in all the five appeals they are, therefore, clubbed together and are being disposed of by this commo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved in this case but same was decided in favour of the assessee and no appeal was filed by the Department with reference to Order-in-Appeal HN-295 B-III-95/96, dated 8-9-1986. But Shri G.D. Sharma, learned JDR pointed out that in the appeal filed by the department with reference to appeal No. E/1905/86-A with reference to Order-in-Appeal dated 1-4-1986 the point of secondary packing was also tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sable value of the product. 5. As regards retail, we are not convinced with the arguments advanced on behalf of the appellants that it is retail and not wholesale. The Section 4(4)(e) defines `wholesale trade' as wholesale i.e. sales to dealers, industrial consumers, government, local authorities and other buyers who purchase their requirements otherwise than in retail. 6. Shri Gopal P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged on behalf of the Revenue that Collector (Appeals) erred in allowing abatement of marketing expenses. On going through the impugned order we find that he has given allowance for abatement freight and insurance and not to the market expenses. We find that he has made it clear that market expenses are not allowable and further he has made in his order that no abatement can be given with reference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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