1998 (3) TMI 619

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....sessee in this case is engaged in the manufacture and sale of scooters. The Department's appeal arises in relation to price list No. 2/87 with effect from 3-1-87 filed under Part I and price list No. 2/87 with effect from 3-1-87 filed under Part V at the instance of the Department. These price lists related to the sales of scooter outside the State of Uttar Pradesh where sales were only to individual customers with assistance of authorised representative. The factory is situated in U.P. State. The sales in U.P. were through wholesalers who in turn effected sales to individual customers, receiving during the relevant period wholesalers' discount of Rs. 250/- per vehicle. The wholesalers in U.P. State had invested money in purchasing the vehi....

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....d commencing from 4-10-85, set aside the order passed by the Assistant Collector in regard to the period prior to 4-10-85 and directed him to pass a fresh order. The Department challenged the order before the Tribunal and the appeal was disposed of by Order Nos. 736-739/89-A upholding the findings of the Collector (Appeals) order and directing approval for the period prior to 4-10-85 after following Rule 6(a) of the Central Excise (Valuation) Rules, 1975. After remand, the Assistant Collector granted deduction of Rs. 250/- per scooter on the ground that authorised representatives outside the U.P. State were being paid only this amount for such service. This order having been confirmed by the Collector (Appeals), assessee has filed Appeal No....

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.... this context, the question of stating particulars and approving them would not arise, particularly because we are adopting the wholesale price available in U.P. State, for the rest of the country also. Appeal E/4996/91-A is, therefore, dismissed. 6. The controversy surviving for consideration in the assessee's appeal. Appeal E/4434/92-A relates to the period prior to 4-10-85 so far as the period with effect from 4-10-85 is conerned, the Tribunal in the remand order held that since wholesale price was available in U.P. State, the same should apply to clearances to customers outside U.P. State also. The question is what should be regarded as the wholesale price outside U.P. State for the period prior to 4-10-85. The difficulty arose be....