1998 (5) TMI 153

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ingh, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - The appellants M/s. Soyabean & Vanaspati Industries, Halduchaur (Haldwani) Distt. Nainital have prayed for decision on merits. We have heard Shri Satnam Singh, SDR and have gone through the facts on record. 2. The appellants were engaged in the manufacture of Vegetable product which was a controlled commodity upto ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tation as well as on the ground that no prior approval was sought for the lower prices said to have been charged from the Customers. As regards the issue of limitation of Collector, Central Excise (Appeal), Ghaziabad had agreed with the appellants. The rejection of the refund claims was however confirmed on the ground that no price list was filed by the appellants after the vegetable product was t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... It was provided that such price fixed under the law shall in relation to such goods will be deemed to be the normal price of such goods. It is clear from these provisions that the price so fixed under the Essential Commodities Act was to be taken as the normal price and the duty charged accordingly. In such a case the argument that the goods were actually sold at a price lower than the controlle....