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TMI Blog1995 (11) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Deptt. against the Order-in-Original dated 23-4-1984 of the Collector of Central Excise (Appeals), Madras. 2. The issue relates to determination of value under Section 4 of the Central Excises and Salt Act. The point to be considered in this case is the goods manufactured by the respondents - M/s. Mysore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 following the ratio of the decision in the case of Ceramics and Electricals Industries Pvt. Ltd. and Another v. Union of India and Others reported in 1981 (8) E.L.T. 358 (Bombay) wherein it was held that merely because the petitioner put the label of "Bajaj" on the goods before delivery to M/s. Bajaj Electricals, it would not make M/s. Bajaj Electricals manufacturer, nor can it be said that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i R.K. Jain, Consultant appearing for the respondents submitted that the respondents have taken a specific plea before the Asstt. Collector that the goods sold to the party were manufactured out of their own raw material and M/s. Bajaj Electricals Ltd. neither have any say in the production or do they have any financial involvements in the production of goods. Since the transaction was on principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attention to the para 9 of the judgment in the case of Cibatul Limited [1985 (22) E.L.T. 302 (S.C.)] wherein it was held that the High Court is right in concluding that the wholesale price of the goods manufactured by the seller is the wholesale price at which it sells those goods to the buyer, and it is not the wholesale price at which the buyer sells those goods to others. 4. We have consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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