2006 (4) TMI 305

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....with Nimesh Kotare and S.P. Pal, for the Appellant. Shri N.V.B. Nair, JDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - The appellants are engaged in the manufacture of organic Chemicals and bulk drugs. During the course of scrutiny of Central Excise Statutory records i.e. RT 12 returns for the period from August 94 to March, 98 it was noticed that the unit had cleared th....

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.... under rule 173Q and Rs. 1,41,65,521.00 under section 11AC. 2. The appellants submits that only in one incident where the goods were sold in retail to customer at special rate cannot be treated as wholesale trade under section 4(4)(e) of the Central Excise Act. For one solitary sale the entire production of goods from April, 1994 to March, 1998 cannot be assessed at that price as price kee....

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....hat the demand was totally time barred as they have submitted RT-12 for the month of November, 1995 in which there was solitary sale of their product DV Ester at a price of Rs. 1300/- and invoice related to them was also submitted to the department. Further in response to an audit objection they informed the department vide their letter dated 26-12-1995 explaining the difference between the price ....

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....ubmitted that since there was a solitary sale in the month of November, 1995 there was nothing to investigate for 4 years and demand is totally time barred. 4. We have considered the submission. We find that in this case the duty for a period of 4 years has been demanded on the basis of one sale which cannot be considered as normal price at which the goods are sold during the entire period....