1996 (5) TMI 219

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....s. [Order per : G.P. Agarwal, Member (J)]. -  Being aggrieved with the extension of the benefit of Notification No. 102/82, dated [28-2-1982] to the res- pondents by the Collector (Appeals), the Revenue has filed the present appeal. 2. Shri A.K. Madan, learned SDR appeared on behalf of the appellant. None appeared on behalf of the respondents despite notice of hearing issued on ....

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....Central Excises and Salt Act, 1944. However on appeal the Collector (Appeals) extended the benefit of the said Notification. Hence the present appeal filed by the Revenue. He took us through the definition given under Section 2(h) and after referring so he submitted that the respondents are transferring their goods to their sub-distributors on rent for 24 months after obtaining the alleged securit....

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....ered. In the Central Excises and Salt Act, 1944 the definition of sale has been given in Section 2(h) which reads as follows :- "2(h) `Sale' and `Purchase', with their grammatical variations and cognate expressions, mean any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other valuable consideration." N....

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....on amounts to sale. [To wit....] the respondents are the manufacturer of sound and image recording articles that is to say the subject goods namely, cassettes; (ii) that they are transferring their goods to sub-distributors on payment of Rs. 500/- said to be a security deposit on the condition that in case of non-return of the said amount will stand forfeited; (iii) that the respondents have not d....