2008 (9) TMI 717

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....the Appellant. Shri N.J. Kumaresh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - Both the appeals are by the assessee, one filed against a demand of differential duty for the period 28-10-1999 to 27-12-1999 and the other against the rejection of a refund claim for the period 30-9-98 to 17-10-98. In both the appeals, the basic issue is whether the clearances of the good....

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....l authorities and other buyers, who or which purchased their requirements otherwise than in retail. In the present case, it is not in dispute that the goods were cleared from the depot to buyers such as M/s. Kumaran Stores, M/s. Santhosh Book Stores, M/s. Kamatchiamman Stores etc. These buyers sold the goods in retail. Obviously, they purchased the goods from the assessee (depot) otherwise than in....