1997 (12) TMI 243

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....ndent. [Order per : Justice U.L. Bhat, President]. - Respondent is absent in spite of notice of hearing. We have heard Shri M. Ali, JDR and perused the papers. 2. Respondent, engaged in the manufacture of Nitrogen Gas, filed price lists in April, 1987 declaring wholesale price as Rs. 5.95 per Cubic Mt. and on approval of the price lists was clearing goods on payment of appropriate du....

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....ment being aggrieved has filed this appeal. 3. Where the industrial consumer purchases in wholesale, he has to be regarded as wholesaler for the purpose of Section 4(4)(e) of the Central Excises Act. We say so since "wholesale trade" has been defined in Explanation to wholesaler trade as; sales to dealers, industrial consumers, Government, local authorities and other buyers, who or which p....