2005 (9) TMI 351

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.... for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The respondents in this appeal were engaged in the manufacture of Oxygen and Acetylene. During the period of dispute (September '94 to February '95), they charged price of Rs. 1247/- per 100 cum. of liquid oxygen cleared to independent industrial consumers, while adopting the price of Rs. 650/- per 100 cum. in respect of the goods....

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....es as done by the AC. The Revenue is aggrieved by the view taken by the lower appellate authority. 2. The appellant is represented by ld. SDR. There is no representation for the respondents despite notice, nor any request of theirs for adjournment. 3. Ld. SDR submitted that it was not factually correct for the learned Commissioner (Appeals) to hold that there was no sale at factory....

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....f Hindustan Lever Ltd. v. CCE, Tiruchirappalli [2005 (185) E.L.T. 375 (Tri.-LB)]. M/s. KCP Ltd., an industrial consumer, had lifted large quantities of the goods from the respondents. This sale of goods by the respondents to M/s. KCP Ltd. was certainly a sale made at factory gate on wholesale basis and hence the price adopted therein should be the normal price under Section 4(1)(a) for the purpose....