1983 (10) TMI 246

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....nstructed by Shri Y.P. Dandiwala of M/s. Mulla & Mulla and Craigie Blunt & Caroe, Advocates & Solicitors, for the Appellants. Shri R. Deb, SDR, for the Respondents. ORDER This appeal is directed against the order of the Collector of Central Excise (Appeals), Bombay dated 11th December, 1979. Originally a revision application was filed before the Central Govt. which on transfer has been re....

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....00 tonnes. The price charged from the bulk buyers was at Rs. 510/- per M.T. while from the small buyers it was at Rs. 575/- per M.T. The Assistant Collector held that for captive consumption, the price should be at Rs. 575/- while the case of the appellants is that it should have been Rs. 510/- per M.T. The short point for consideration is whether we should take the bulk price of Rs. 510/- per M.T....

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....ose of the captive consumption while assessing the value. Only general reference has been made to the provisions of law but no relevant material has been given for the adoption of the price charged from small buyers. Even in his order the Assistant Collector has noted that the captive consumption is 31.2% of the production. 4. We find that both the authorities below have not properly appli....

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.... required in the case of goods used for captive consumption, for example, handling charges of the goods till they are bought to the factory gate. In view of the above, we find that the lower authorities were not justified in adopting the selling price of Rs. 575/- per M.T. for the sulphuric acid used for captive consumption. The selling price of Rs. 575/- was applicable to buyers of small lots. We....