TMI Blog1997 (12) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... in spite of notice of hearing. We have heard Shri M. Ali, JDR and perused the papers. 2. Respondent, engaged in the manufacture of Nitrogen Gas, filed price lists in April, 1987 declaring wholesale price as Rs. 5.95 per Cubic Mt. and on approval of the price lists was clearing goods on payment of appropriate duty. The dispute in this case relates to the period from 1-4-1987 to 30-9-1987. Invest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses in wholesale, he has to be regarded as wholesaler for the purpose of Section 4(4)(e) of the Central Excises Act. We say so since wholesale trade has been defined in Explanation to wholesaler trade as; sales to dealers, industrial consumers, Government, local authorities and other buyers, who or which purchase the requirements otherwise than in retail. Where there are industrial consumers who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 3-1-1984 by the Assistant Collector to the respondent stating that since wholesale price is known it is unncessary to file price lists in Part V i.e. price lists for retail prices. By this letter the price lists in Part V filed by the respondent was actually returned. In these circumstances, we find no ground to interfere and accordingly dismiss the appeal. - - TaxTMI - TMITax - Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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