TaxTMI 
TaxTMI 
1997 (1) TMI 167
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....nt. Shri T.R. Malik, SDR, for the Respondents. [Order per : K. Sankararaman, Member (T)]. - The appellant in appeal E/1595/87-A who is the respondent in appeal E/1902/88-A is a manufacturer of patent or proprietary medicines assessable under the erstwhile Tariff Item 14E. The assessee had filed price lists in Part I and claimed the benefit of exemption Notification No. 161/67-C.E., ....
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....the Department, the Assistant Collector took a similar stand against the assessee and demanded duty by re-assessing the goods with reference to Serial No. (i) of the notification in question. The appeal against that filed by the appellant company was allowed by the Collector (Appeals). Hence the appeal by the Department. 3. We have heard Shri K.K. Anand, learned Counsel for the assessee an....
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....d that since the assessee had claimed benefit of the exemption notification with reference to the retail price but selling the goods in wholesale trade, the benefit available to him will only be the alternative one on the basis of wholesale price less 10% discount. He had not disclosed the pattern of sale and this constituted suppression. 4. We have considered the submissions and perused t....
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....at can be availed of is one or the other alternative method, as the case may be. the absence of the words "as the case may be" would point to the absence of a link between the choice of exemption exercised and the pattern of sale by the manufacturer, namely wholesale or retail. The choice is of the assessee and once he has made the choice between Clauses (i) and (ii) relating to wholesale price an....