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TMI Blog2002 (2) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.S. Sekhon, Member (T)]. - This rectification of mistake application (hereinafter referred to as ROM) has been filed under Section 35C(2) of the Central Excise Act, 1944, by Revenue, against the Final Order No. 1167/2001, dated 22-6-2001, of this Bench, allowing the appeal filed by the assessee. This order was passed placing reliance on Supreme Court judgment in the case of Hindust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... educed prices. No such amendments were filed. The contention of the assessee that the sale were on contract prices would not be relevant since, the class of buyers were the same for identical goods. In these terms the decision of Hindustan Polymers was not fully applicable in this case. (b) The ld. Advocate Shri Nair appearing for the respondent manufacturer submits, that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver the Final Order No. 1167/2001, dated 22-6-2001, does not however cover the aspect of removals, at a price lower or different from the declared prices to same class of buyers, which was also an issue. Therefore the order requires an addendum, when we follow Delhi High Court decision in the case of Krishan Madan reported in 2002 (140) E.L.T. 52 (Del.). We find that in the facts of this case an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for constructing normal price i.e price fluctuations in the course of the day would all constitute 'normal price'. This question is to be answered in the affirmative. The price prevailing at or nearest the lime or removal will constitute the normal price. In view of Rule 173C(4) the Collector may, having regard to the nature of the goods manufactured and the frequency of market price fluctuation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices. We find Rule 173CC provided for clearances of goods, when the prices approved were reduced. This rule has been omitted vide Notification 11/95-C.E. (N.T.), dated 16-3-95 w.e.f. 1-5-95. For the period under consideration in this case, price declaration No. 2/95/96, dated 22-5-95, the lower authorities had not imposed any penalty under the rules." 4. The consequence of the order is, allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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