2008 (9) TMI 717

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..... , SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - Both the appeals are by the assessee, one filed against a demand of differential duty for the period 28-10-1999 to 27-12-1999 and the other against the rejection of a refund claim for the period 30-9-98 to 17-10-98. In both the appeals, the basic issue is whether the clearances of the goods effected from the appellant's depot d .....

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..... which purchased their requirements otherwise than in retail. In the present case, it is not in dispute that the goods were cleared from the depot to buyers such as M/s. Kumaran Stores, M/s. Santhosh Book Stores, M/s. Kamatchiamman Stores etc. These buyers sold the goods in retail. Obviously, they purchased the goods from the assessee (depot) otherwise than in retail. Hence it cannot be gainsaid th .....

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