1997 (6) TMI 132

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.... for the Respondents. [Order per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Shri K. Srivastava, SDR and perused the papers. 2. We are handicapped in deciding the appeal on account of the failure of the appellant to produce copies of relevant records such as show cause....

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....y, sales were being effected through M/s. Alfred Herbert India Ltd. Three show cause notices were issued, bearing dates 29-10-1986 (for October, 1985 to September, 1986), 19-2-1987 (for October, 1986 to January, 1987) and 25-6-1987 (for February, 1987 to April, 1987), containing short levy demands. The common allegation was that as per contract entered into with M/s. Alfred Herbert India Ltd., com....

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....ging from 10% to 15% was to be paid to M/s. Alfred Herbert India Ltd. in respect of sales conducted through them. The appellate order also indicates that the commission was granted on the catalogue prices of the appellant and that in cases of goods sold independently in the ordinary course of trade without involving M/s. Alfred Herbert India Ltd., prices were more on account of the absence of the ....