1997 (12) TMI 256

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....vastava, SDR, for the Respondent. [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....

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....mall quantity of fabrics at higher 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 (....

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....0   1205 258.40     20.10   1211 729.60     21.70   1214 785.70     12.20   1219 712.40     29.80   1233 2038.65     185.30   Quality No. Total quantity in metres sold at approved price   Quantity in metres sold at highe....

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....d price. 4. The above chart will show that the contention of the learned Counsel for the appellant that the sale outlet at the godown attends to sales in wholesale as well as in retail is correct. It is seen that bulk of the sales are of large quantities in wholesale at the approved price and a small quantity is sold in retail at prices higher than the approved price. A small quantity is a....