1979 (6) TMI 51

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....Excise, New Delhi. 2. Briefly stated the facts of the case are that M/s. Kelvinator of India Ltd., Faridabad (hereinafter referred to as party) submitted a price-list No. 1/77, dated 11-4-1977 in respect of electrically operated cash registers manufactured by them. It was inter alia contended by them that the goods in question being sophisticated in nature, they intended to market them directly....

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.... determined under clause (a) of sub-section (1) of section 4 without taking resort to the Valuation Rules, 1975. 3. The party filed an appeal against the aforementioned order of the Assistant Collector to the Appellate Collector of Central Excise, New Delhi. The Appellate Collector held vide his impugned order that since the party was selling the goods directly to the industrial consumers witho....

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....uirements otherwise than in retail. As per this definition, sales to industrial consumers who buy the goods direct from the manufacturers appeared to be in the nature of wholesale sales Accordingly Central Government in exercise of the powers of suo moto revision conferred on them under section 36(2) ibid issued a show cause notice to the party asking them to show cause as to why the impugned orde....