1992 (11) TMI 104

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....s not to impleadment the directions contained in letter dated 17th April, 1989, of the Superintendent, Central Excise, Noida and further to approve the price list submitted by the petitioner for the purpose of assessment of duty under Section 4(1)(a)(i) of the Central Excises and Salt Act, 1944. The petitioner was given a show cause notice earlier in respect of sales to different units engaged in bottling of its product in terms of Rule 173C of Central Excise Rules, 1944. 3. According to the case of respondents and as per said show cause notice the price list so filed by the petitioner in para 2 are for different manufacturers of the same class engaged in manufacturing the same product. Such customers are of the same class of buyers and ....

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....ng given by the appellate authority. It is not in dispute in this case that the petitioner was selling the non-alcoholic beverage base including Gold Spot base, Limca base, Thums Up base, Rim Zim base and Maaza Mango base and the price in respect of each such base varied in the price list from one customer to another. For instance Gold Spot base varied in its prices from Rs. 1510/- per unit container to M/s. Jammu Bottling Company Private Ltd. to Rs. 1155/- per unit for M/s. Gangasagar Bottling Company, Gangasagar. Such variation existed in respect of other bases also. The Assistant Collector disputed this abnormal difference in prices and did not agree with the plea of the petitioner that their prices are contracted prices and they have co....

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....ny terms of delivery or any other condition laid therein." 5. The aforesaid observation is a foundation of rejecting the claim of the petitioner as the appellate authority recorded a finding that the quoted prices are not based on contracts as such, but these are the prices which should invariably be taken in the normal sale of their products and does not attract the provisions contained in Section 4(1)(a)(i) of the aforesaid Act. It is not necessary for us to go into the other question adverted to by the appellate authority. 6. Perusing the show cause notice we find that the respondent authorities prima facie did not dispute the price list submitted by the petitioner, but the show cause notice stated that the price list given by the ....