1997 (11) TMI 342

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....spect of contract sales to M/s. Trade Board Sales Agencies, Bombay. The said price list was for the supply of commercial block board and veneered particle board. The price list No. 3/87-88 in Part-II was approved by the Assistant Collector for contract sales to M/s. Plytex, Bombay and it was for the supply of veneered particle board only and not commercial block board. M/s. Bharat plywood & Timber Products (P) Ltd. supplied commercial block board to M/s. Plytex, Bombay at the price as per price list No. 2/87-88 which was for the supply of commercial block board and veneered particle board to M/s. Trade Board Sales Agencies, Bombay only. As the price list No. 3/87-88 in Part-II was only for the sale of veneered particle board and not for the....

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....ct to hold that the said price lists are for the same class of buyers. The penalty imposed in the order in original is only Rs. 500/- and it is reasonable in the circumstances of the case. 2. The respondents are absent and stated that the matter may be decided on merits. 3. In the impugned order, the ld. Collector (Appeals) held as follows :- "I have gone through the submissions made in the grounds of appeal as well as the impugned order. The Assistant Collector admitted that appellant had filed two price lists for the two so called sister concerns in Bombay. The duty demand is ordered by ignoring the price list, in part II and calculating the duty on the Part I price list of the appellants. No reason is available for ign....

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....le Supreme Court has held as under :- "9. We are of the view, the contention of the respondent must be upheld. The assessee has failed to make any declaration as to the price of the goods despatched by it to its various agents outside the State. At the point of item of removal of the goods, the assessee was not in a position to say that the goods were meant to be sold to Coal India or any other Government undertaking. The duty had to be calculated at the point of time of removal of the goods. At that point of time, the only way the duty could be levied was by calculating the duty on the basis of sales made to independent customers and not a special customer like Coal India. Even if ultimately and at a much later date from the date o....