1980 (4) TMI 297

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....peal by M/s. Madras Rubber Factory Limited, Madras against the orders of the Assistant Collector of Central Excise, Madras III Division, vide his C. No. V/16/17/1/75, dated 24-1-1978. In this order, the Assistant Collector has directed that the assessable value of all products manufactured by the appellants will be on the basis of their total sale price or billing price less actual cost of transpo....

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....e deducted from their prices to arrive at the normal price under Section 4 of the Central Excises Act. In this connection, they have also drawn my attention to the Judgment of the Kerala High Court in a similar case of their Unit situated in Kerala and also to the case of Nagpaul Petro-Chem Limited [1979 E.L.T. (J 117)] of the Madras High Court and also to the Judgment of the High Court of Patna i....

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....eir products are transported to various depots from where they are sold to the consumers according to their requirements, that they have more than 5700 outlets and there exists no agreement between the appellants and the purchasers and that they have uniform price for delivery at any place of destination and this uniform price is inclusive of the post manufacturing expenses. In view of the foregoi....

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....ers, industrial consumers, Government local authorities and other buyers who or which purchase their requirements otherwise than in retail. I fail to see how, when the appellants have stated that they have a uniform retail price to all including the Industrial Consumers, transport organisation, etc., such price could be a wholesale price under sub-section 4(4)(e). Therefore, the prices at which th....