1980 (5) TMI 35

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n, those urged during the personal hearing and have examined the records of the case. 2. Government observe that the petitioners are manufacturers of biscuits which are excisable under item I-C of the First Schedule to the Central Excises and Salt Act, 1944. Government observe that during the material time approximately 14% to 25% of the petitioner's total sale of the aforesaid goods were to who .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the purpose of Sec. 4(a) of the Central Excises and Salt Act, 1944 may not depend upon the number of such wholesale dealings. 4. Applying the ratio of the aforesaid judgment to the present case Government hold that the Ex-factory wholesale cash price of the goods in question which is charged from wholesale buyers others than distributors and which is available should form the basis for dete .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X