1979 (9) TMI 88

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....ies, the price-list in the prescribed form and in Column 15, the "assessable value" was declared. The assessable value declared was the price at which the pressure cookers were sold by the petitioner to Messrs. Vijay trading Corporation. The petitioner requested the Excise authorities to complete the assessment on that basis for the purposes of Section 4 of the Central Excises and Salt Act, 1944. The price-list was approved by the Customs authorities on November 18, 1972. The petitioner sought confirmation and that was also given by letter dated December 15, 1972. 3. The Excise authorities served a show cause notice dated June 21, 1974 on the petitioner stating, that it appears that M/s. Vijay Trading Corporation were engaged in the manu....

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....ise authorities have come to the conclusion that M/s. Vijay Trading Corporation were really the manufacturers and the price charged by them to their dealers or distributors is the wholesale cash price within the meaning of Section 4(a) of the Central Excises and Salt Act, 1944 on three grounds. The first is that the pressure cookers manufactured by the petitioner bear the trade mark of Messrs. Vijay Trading Corporation. The second ground is that the entire production is supplied exclusively by the petitioner to M/s. Vijay Trading Corporation and the last ground is that the petitioner has no interest in the commercial sale of the products as all the expenses on advertisements are incurred by M/s. Vijay Trading Corporation. In my judgment, al....