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TMI Blog1997 (5) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... eing sold in retail. 2. Rule 6(a) of the Central Excise (Valuation) Rules, 1975 (briefly, the `Rules') runs as under :- "Rule 6. If the value of the excisable goods under assessment cannot be determined under Rule 4 or Rule 5, and - (a) where such goods are sold by the assessee in retail the value shall be based on the retail price of such goods reduced by such amount as is necessary and rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he price at which such goods are ordinarily sold by the assessee to a buyer in the course of wholesale trade for delivery at the time and place of removal, where the buyer is not related person and the price is the sole consideration for the sale :" 4. The contention of the petitioner is that the goods manufactured by it are sold in retail and, therefore, the assessable value of the goods is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals of the Department. The department applied for stay order, which too was refused by the Supreme Court. After the stay order having been refused, it was the duty of the department to give effect to the Tribunal's order and that is what the judicial discipline demands. 6. The department issued the impugned show cause notice dated 27-10-1994, Annexure-14 to the writ petition, which is so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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