2001 (9) TMI 428

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.... Advocate, for the Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : K.K. Bhatia, Member (T)]. - These two appeals are filed by the appellants M/s. Electrolux Kelvinator Ltd., Alwar against the orders dated 12-11-2000 and 29-12-2000 passed by the Commissioner (Appeals), Jaipur. 2. The brief facts common to both these appeals are that the appellants manufacture Refri....

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....e instant case, the sale of refrigerators to the employees at a substantial reduced rate cannot be regarded as normal price i.e. the price at which the goods are ordinarily sold by the assessee to the buyers in the course of wholesale trade. Thus, he has observed that it would be correct to adopt the value of refrigerators sold in Rajasthan for determining the value of refrigerators sold to the em....

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....s to their employees during the period from 1-4-98 to 31-3-99 and from April, 1999 to July, 1999 respectively. The Deputy Commissioner in his order further imposed penalties of Rs. 25,000/-and Rs. 5,000/- on them. 4. The party filed appeals before the Commissioner (Appeals) Jaipur and the appellate authority vide his two impugned orders upheld the orders of the Original authority. However,....