1980 (3) TMI 100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cation and those urged during the course of personal hearing and have examined the records of the case. 2. The applicants produce decorative block boards falling under Item 16B of Central Excise Tariff. During the course of verification of prices the Asstt. Collector observed that majority of the goods were sold at Delhi though the sale at factory gate was very nominal. Accordingly Asstt. Colle....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mbay. As the applicants did not clarify about the balance left out in the quantum of sale it is presumed that they sell directly either to D/S & D or some other contractors. Government further observe that while fixing the price prevalent at Delhi the lower authorities ignored the sale at the factory gate and accepted the price available at Delhi including the freight etc. Government further obser....