2004 (9) TMI 422

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...., for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - M/s. Balsara Hygiene Products Ltd. (hereinafter referred as appellants) are engaged in the manufacture of goods falling under Central Excise Tariff Act, 1985. 2. The brief facts of the case are as follows : The appellants initially clear their goods to their C&F agents. Subsequently the goods are sold to the stockist/distr....

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....d 173Q under C. Ex. Rules, 1944. Interest u/s 11AB was also demanded. While deciding the issue the adjudicating authority has relied on the following decisions of the Hon'ble Supreme Court of India - M/s. Coromandal Fertilizers Ltd. [1984 (17) E.L.T. 607 (S.C.)] and M/s. Seshasayee Papers [1990 (47) E.L.T. 202 (S.C.)]. The adjudicating authority has also relied on para 3 of the letter dated 17-12-....

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....r otherwise howsoever". 3. Shri Prakash Seth, Advocate appeared on behalf of the appellants and Shri S.S. Bhagat, SDR argued on behalf of the Dept. 4. We have heard the rival contentions. The adjudicating authority has arbitrarily decided that the 5% out of the 8% margin allowed to the stockist is due to sales promotion of the goods. There is absolutely no basis for arriving at this co....