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1992 (8) TMI 197

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..... ere also filed. The revenue authorities had resorted to recovery proceedings and hence on the request of the appellants, the hearing was advanced for today i.e. 27-8-1992 and the respondent had no objection for advancing of the hearing. Accordingly, the hearing of the stay applications was taken up today. Shri M. Chandrashekran, the learned Sr. Advocate with Shri Huzafa Ahmedi, Advocate and Ms. Poonam Madan, Advocate have appeared on behalf of the appellant. Shri M. Chandrashekran, Sr. Advocate argued that when the wholesale price at the factory gate is available, the same has to be accepted and as such the revenue authorities were not justified in taking the price at which the goods were sold at the sale depots. During the course of argume .....

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..... not be adopted. He relied on the order passed by the Assistant Collector and also the order passed by the Collector (Appeals) and pleaded for rejection of the stay applications. Shri Ram Parkash the learned SDR further argued that before the Collector (Appeals) the appellant had given instances of sales to the following authorities : 1. M/s. Hindustan Lever Ltd. 2. M/s. Glaxo Laboratories India Ltd. 3. M/s. Military Farm 4. M/s. Indian Dairy Corporation 5. M/s. Food Specialities Ltd. 2. Shri Ram Parkash pleaded that these instances referred to by the appellants have not been looked into. He further pleaded that if the Bench is inclined to dispense with the pre-deposit then the matter should be remanded to the Collector of Centra .....

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..... es depots, it may be kept in mind that the levy must be taken at the price charged by the manufacturer on wholesale transaction and since wholesale transactions are being made at sale depots, the normal price will be the wholesale price for delivery at sale depots i.e. the place other than the factory gate. Proviso (iii) of sub-section (1)(a) of Section 4 provides that where the assessee so arranges that the goods are generally not sold by him in the course of wholesale trade except to or through a related person, the normal price of the goods sold by the assessee to or through such related person shall be deemed to be the price at which they are ordinarily sold by the related person in the course of wholesale trade. The sales at factory ga .....

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..... hat is before the amendment to Section 11-A was made. In the circumstances if I allow the party to take the plea of limitation, I would be only allowing them to take advantage of their own wrong which is not permission in law." 5. The appellant had filed written arguments before the Collector (Appeals) which are at pages 138 to 150 of the paper book. Relevant extract from page 143 is reproduced below : In fact, some of the sales are made to the competitors of the Appellant like, (i) Hindustan Lever Ltd. (ii) Glaxo Laboratories Ltd. (iii) Military Farms (iv) Indian Dairy Corporation (v) Food Specialities Ltd. etc. It cannot, therefore, by any stretch of imagination be said that the prices at which the products are sold to th .....

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..... cation. While deciding the appeal afresh, he shall observe the principle of natural justice and also grant an opportunity of personal hearing. He shall also keep in mind the decision of the Supreme Court in the case of Indian Oxygen reported in 1988 (36) E.L.T. 723 and also the decision of the Tribunal in the case of Collector of Central Excise, Bangalore v. United Glass Works, 1989 (40) E.L.T. 488. Since the matter is very old, we direct that the Collector of Central Excise (Appeals) shall decide the matter within six months from the date of receipt of this order. In the result the stay applications are allowed, the appeals are also allowed by way of remand. Further we order that the Collector of Central Excise (Appeals) shall dispose of .....

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