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TMI Blog2004 (7) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been made under Section 4(1)(a) and not under proviso (i) thereto at all. The submission is contrary to the factual finding of the Department itself. The departmental authorities have proceeded on the basis that the factual pre-condition for the applicability of Proviso (i) to Section 4(1)(a) had been fulfilled. In the circumstances and given the facts of the case, we see no reason to int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of the wholesale trade in respect of the excisable goods in question, the goods are sold by the assessee at different prices to different classes of buyers, then each such price shall, subject to the existence of the other circumstances specified in Clause (a), be deemed to be the normal price of the such goods in relation to each such class of buyers. The factual question to be determined in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as found that the respondent had three categories of buyers, namely, (i) Whole Sale Distributors (WSD), (ii) Sales and Service Dealers (SSD) and (iii) Only Sales Dealers (OSD). The price in respect of the sales effected to each of the three categories of buyers was also different. The respondent-assessee had taken the lowest price at which the refrigerators were being sold but the assessing office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has been that the assessment ought to have been made under Section 4(1)(a) and not under proviso (i) thereto at all. The submission is contrary to the factual finding of the Department itself. The departmental authorities have proceeded on the basis that the factual pre-condition for the applicability of Proviso (i) to Section 4(1)(a) had been fulfilled. In the circumstances and given the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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