2009 (11) TMI 713

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..... DER This Appeal is against the order of the Commissioner (Appeals), Noida dated 31-1-2006. 2. Heard both sides. 3. The Appellant is a manufacturer of fans which are notified under Section 4A by Notification No. 5/2001-C.E. (N.T.), dated 1-3-2001 as amended. The Appellant, in addition to selling to various customers, supplied to Government Departments on the basis of DGS&D rate contract. In resp .....

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..... In the said decision, it has been held that there is no sale taking place between the party and the DGS&D even though the rates and conditions are fixed by negotiation with DGS&D and that Section 4A valuation shall be inapplicable in such cases. 5. Ld. SDR reiterated the findings of the Commissioner (Appeals). He also relies on the decision of the Tribunal in the case of Grasim Industries Ltd. v. .....

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..... nditions regarding sale. The sale is effected directly to different departments in respect of each piece of air conditioner. The ratio of the decision in Bharti Systel Ltd. v. CCE, Chandigarh, 2002 (145) E.L.T. 626 (Tribunal) cannot be of any application in the present case since there it was admitted that the sale of telephone instruments to DOT and MTNL was in bulk. They were distributing each i .....

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