1997 (5) TMI 61

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....Public Limited Company is engaged in the business of manufacture of photocopying machines, which are being sold in retail. 2. Rule 6(a) of the Central Excise (Valuation) Rules, 1975 (briefly, the `Rules') runs as under :- "Rule 6. If the value of the excisable goods under assessment cannot be determined under Rule 4 or Rule 5, and - (a) where such goods are sold by the assessee in retail ....

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....t to the other provisions of this action, be deemed to be - (a) the normal price thereof, that is to say, the price at which such goods are ordinarily sold by the assessee to a buyer in the course of wholesale trade for delivery at the time and place of removal, where the buyer is not related person and the price is the sole consideration for the sale :" 4. The contention of the petitioner i....

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....fore the Supreme Court, which by judgment dated 17-11-1995, Annexure-RA-2 to the Rejoinder Affidavit, dismissed the appeals of the Department. The department applied for stay order, which too was refused by the Supreme Court. After the stay order having been refused, it was the duty of the department to give effect to the Tribunal's order and that is what the judicial discipline demands. 6. The....