1997 (12) TMI 256

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....spondent. [Order per : Justice U.L. Bhat, President]. - Order-in-Original No. 146/D/89, dated 17-3-1989 passed by the Additional Collector of Central Excise, Chandigarh is under challenge in this appeal. 2. Appellant, engaged in the manufacture of woollen fabrics, filed price list on 21-2-1974 reducing the price and this was approved the very next day. On 26-2-1974 and 27-2-1974, appellan....

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....igher rates were retail sales and cannot furnish the basis for the allegation that the goods had been sold in wholesale at higher prices. Appellant also alleged that the show cause notice was barred by time as there was no suppression of facts with intent to evade duty. Originally, the Assistant Collector confirmed the demand. His order was set aside by the Collector (Appeals) on the ground that t....

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....n metres sold at approved price Quantity in metres sold at higher price 1245 1013.20 10.60 1230 2796.60 16.00 1120 1325.70 35.70 1258 772.15 31.70 1206 2434.25 35.60 1078 575.20 50.50 1102 2668.70 218.20 1177 626.10 163.80 1200 47.40 47.40 1242 713.10 53.60 24.90 68.10 In regard to quality Nos. 1140, 1211, 1258, 1206, 1078 and 1102, a small quantity had been sold ....