TMI Blog1996 (9) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sharma, JDR, for the Respondents. ORDER These are five appeals. Appeal Nos. E/1643/86, 2308/86, 2461/86 and 2462/86-A are filed by the appellants and remaining appeal No. E/1905/86-A is filed by the Department. Since the issues are similar in all the five appeals they are, therefore, clubbed together and are being disposed of by this common order. 2. Arguing for M/s. Bradma of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee and no appeal was filed by the Department with reference to Order-in-Appeal HN-295 B-III-95/96, dated 8-9-1986. But Shri G.D. Sharma, learned JDR pointed out that in the appeal filed by the department with reference to appeal No. E/1905/86-A with reference to Order-in-Appeal dated 1-4-1986 the point of secondary packing was also taken. 4. We find that the issue with reference to sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not convinced with the arguments advanced on behalf of the appellants that it is retail and not wholesale. The Section 4(4)(e) defines `wholesale trade as wholesale i.e. sales to dealers, industrial consumers, government, local authorities and other buyers who purchase their requirements otherwise than in retail. 6. Shri Gopal Prasad, learned Advocate emphasised that since the goods were so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing abatement of marketing expenses. On going through the impugned order we find that he has given allowance for abatement freight and insurance and not to the market expenses. We find that he has made it clear that market expenses are not allowable and further he has made in his order that no abatement can be given with reference to market expenses as claimed by the party. With this observation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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