1999 (5) TMI 195

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....e Respondents. [Order per : Justice U.L. Bhat, President]. - The respondent is absent in spite of notice of hearing, but has sent a request for decision of appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. The respondent engaged in the manufacture of Oscillating Table fan with regulator filed a price list in part IV declaring the assessable value as Rs. 305.....

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....n the circumstance that M/s. Surya Electric Construction Company who were also manufacturers of table fans with the brand name of M/s. Jay Engineering Works Ltd. had rate contracted at the same price and the price list filed by them approved rate of Rs. 355/- per unit in part I. The respondent who at the stage of personal hearing was agreeable to adopt Rs. 355/- per unit challenged the Order-in-Or....

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.... Ali, JDR submitted that the components and raw materials were being supplied by the buyer to the respondents not at mutually agreed prices but at prices fixed unilaterally by the buyer. No such averment was made in the letter of Superintendent of Central Excise and no such original circumstance was referred to either in the impugned original order or in the appellate order or even in the memorand....

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.... as well as other wholesalers, the respondent was selling the entire production to M/s. Jay Engineering Works Ltd. and not to any other wholesalers. In the absence of any relationship as contemplated under Section 4(4)(c) of the Central Excise Act, 1944 being established, the respondent cannot be directed to pay duty on the price charged by the buyer to wholesalers or any price other than the cons....