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TMI Blog1998 (1) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... tice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR, and perused the papers. 2. This appeal is directed against the Order-in-Original No. 6/90, dated 29-10-1990 passed by the Additional Collector of Central Excise, Vadodara, confirming duty demand of Rs. 1,42,289.55 in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mers to whom the full trade discount of 14% had not been allowed. The annexure to the show cause notice indicated the particulars of all the 92 invoices issued during the period. Though the appellant resisted the notice, the Additional Collector confirmed the demand. 4. The appellant contended before the adjudicating authority that 14% trade discount was not granted in respect of the goods c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the sales to the banks were really sales in wholesale or not. 5. A close examination of the annexure to the show cause notice shows that sales to banks were of single safe deposit locker, transfers to branches were of several such units. The annexure refers to sales of more than one unit to M/s. Manik Chand, M/s Allied Sales Corporation and M/s. Sandeep Kumar & Co. The purchases by banks w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime and place of removal, in other words, the wholesale price at the factory gate. The wholesale price at the factory gate in this case was the gross price less 14% trade discount. The instances of sales without discount or with less discount are instances of sales to actual consumers in retail. The price at which goods were so sold to consumers in retail cannot be regarded as wholesale price. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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