TMI Blog2006 (4) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... air, JDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - The appellants are engaged in the manufacture of organic Chemicals and bulk drugs. During the course of scrutiny of Central Excise Statutory records i.e. RT 12 returns for the period from August 94 to March, 98 it was noticed that the unit had cleared their product viz, D.V. Ester to their another unit situated at Dera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants submits that only in one incident where the goods were sold in retail to customer at special rate cannot be treated as wholesale trade under section 4(4)(e) of the Central Excise Act. For one solitary sale the entire production of goods from April, 1994 to March, 1998 cannot be assessed at that price as price keep on varying and purity of the product also changes. They referred to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nth of November, 1995 in which there was solitary sale of their product DV Ester at a price of Rs. 1300/- and invoice related to them was also submitted to the department. Further in response to an audit objection they informed the department vide their letter dated 26-12-1995 explaining the difference between the price of Rs. 1300/- charged by them from the solitary customer as against price of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was nothing to investigate for 4 years and demand is totally time barred. 4. We have considered the submission. We find that in this case the duty for a period of 4 years has been demanded on the basis of one sale which cannot be considered as normal price at which the goods are sold during the entire period. This is a solitary sale for goods sold in retail as material was required for capt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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