1999 (10) TMI 161

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....t. Shri P.K. Jain, SDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the Order-in-Appeal 626-C.E./MRT/98, dated 26-10-1998 passed by the Commissioner of Central Excise (Appeals), Ghaziabad. 2. Arguing for the appellants, Shri R. Krishnan, ld. Advocate submitted that the appellants are manufacturers of C.T. Sca....

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..... Further, he submits that similar view was taken by the Tribunal in the case of Godrej and Boyce Mfg. Co. Ltd. v. C.C.E. [1994 (71) E.L.T. 429]. 3. Countering the arguments, Shri P.K. Jain, ld. SDR submits that it is clear from the facts of the case that item in question is sophisticated in nature and in view of the findings given by the authorities below, the item as such cannot be sold ....

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.... indicates the sale in the nature of retail sale." 5. Section 4(4)(e) of Central Excises and Salt Act, 1944 defines "Wholesale trade" means sales to dealers, industrial consumers, Government local authorities, and other buyers who or which purchase their requirements otherwise than in retail". After considering the definition, the Tribunal has been consistently taking the view that if the ....