TMI Blog2002 (2) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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 Hindusta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mendments 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 there is no mistake in the order. In any ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 amendment to our order by an Addendum can be issued. The Addendum t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moval 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 fluctuations of such goods, allow an assessee or class of assessees to declare the price transacted for the, particular wholesale consignment on the gate pass subject to post verification by the assessing officers whether the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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