1986 (5) TMI 173

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts. Shri B.R. Tripathi, SDR, for the Respondent. [Order per : K.L. Rekhi, Member (T)]. - On hearing both sides, we observe that the appellants received the impugned order on 9-9-1985. As per the postal receipt, their appeal was received in the Registry on 9-12-1985, i.e. within the prescribed period of three months. The appeal being in time, the application for condonation of delay is inf....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lants say that they manufacture the required special quality fabrics in lots of minimum twenty thousand meters. But these customers buy only a small quantity at a time. The rest of the quantity keeps lying in the appellants' factory. The appellants realise interest charges for holding the stock from such customers. The appellants were recovering special checking charges and interest from the respe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....her customers are not interested in the particular sort/quality manufactured for the respective industrial customer. Therefore, there is no question of the price charged for that special sort/quality being an exceptional price. This is so for the simple reason that there is no other normal price for that sort/quality. 4. Secondly, the holding charges for the stock held by the appellants in thei....