TMI Blog1979 (6) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... w Delhi. 2. Briefly stated the facts of the case are that M/s. Kelvinator of India Ltd., Faridabad (hereinafter referred to as party) submitted a price-list No. 1/77, dated 11-4-1977 in respect of electrically operated cash registers manufactured by them. It was inter alia contended by them that the goods in question being sophisticated in nature, they intended to market them directly to the ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under clause (a) of sub-section (1) of section 4 without taking resort to the Valuation Rules, 1975. 3. The party filed an appeal against the aforementioned order of the Assistant Collector to the Appellate Collector of Central Excise, New Delhi. The Appellate Collector held vide his impugned order that since the party was selling the goods directly to the industrial consumers without the inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erwise than in retail. As per this definition, sales to industrial consumers who buy the goods direct from the manufacturers appeared to be in the nature of wholesale sales Accordingly Central Government in exercise of the powers of suo moto revision conferred on them under section 36(2) ibid issued a show cause notice to the party asking them to show cause as to why the impugned order of the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Collector in his order according to which certain quantity discounts were offered to buyers buying a certain number of cash registers. 6. Government of India have carefully considered the submissions of the party written as well as oral. 7. The party have conclusively established that having regard to the nature of their product no wholesale sale was ever made in their case, even when a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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