Collector of Central Excise , Madras Vs. Abex Rubber Co.
EmailAppeal: Civil Appeal No. 132 of 1991
Petitioner: Collector of Central Excise , Madras
Respondent: Abex Rubber Co.
Apeal: Civil Appeal No. 132 of 1991
Judges: SUHAS C. SEN & M. SRINIVASAN , JJ.
Date of Judgment: Apr 12, 1997
Head Note:
EXCISE
Central Excise and Salt Act, 1944
Sale – Retail or wholesale – Assessee selling directly to consum-er – No evidence or finding that sale was in bulk to particular consumer .Held that there is no error of law or fact in the con-clusion of Tribunal that sale was not bulk sale at whole-sale price.( Para 3 )
Central Excise and Salt Act, 1944
Sale – Retail or wholesale – Assessee selling directly to consum-er – No evidence or finding that sale was in bulk to particular consumer .Held that there is no error of law or fact in the con-clusion of Tribunal that sale was not bulk sale at whole-sale price.( Para 3 )
Sale – Retail or Whole-sale – Bulk-sale to a single consumer may constitute Whole-sale sale. ( Para 1 )
JUDGEMENT:
ORDER
1 . The dispute in this case is whether the sale of thread rubber and rubber compounds by the assessee to the consumers was retail or wholesale . There is no dispute that the assessee was selling directly to the consumers . There is no presumption of law that a sale to industrial . It has been contended on behalf of the Revenue that the sale to a single consumer can also be a wholesale sale if the sale is of a large quantity of goods . There is no dispute that bulk sale to a single consumer may constitute wholesale sale and the price for such sales should be taken as the normal price basis for determining the assessable value of the goods . But in this case there is no finding that the sale was in bulk to any particular consumer .
2 . It has been argued on behalf of the Revenue that the sales were to industrial consumers . Therefore , it should be inferred that the sales were in bulk and consequently the price paid by the consumers was wholesale price .
3 .We are unable to uphold this contention . There is no finding by the Tribunal that the assessee made only bulk sales at whole-sale price to industrial consumers . There is no presumption of law that a sale to industrial concern must be in bulk and the price charged must be wholesale price . Any such inference will have to be drawn from the facts of the case . The Tribunal has examined the facts and has come to a different conclusion . Having regard to the findings made by the Tribunal , we are unable to hold that any error of law or fact has been committed by the Tribunal . The appeal is , therefore , dismissed . There will be no order as to costs .
1 . The dispute in this case is whether the sale of thread rubber and rubber compounds by the assessee to the consumers was retail or wholesale . There is no dispute that the assessee was selling directly to the consumers . There is no presumption of law that a sale to industrial . It has been contended on behalf of the Revenue that the sale to a single consumer can also be a wholesale sale if the sale is of a large quantity of goods . There is no dispute that bulk sale to a single consumer may constitute wholesale sale and the price for such sales should be taken as the normal price basis for determining the assessable value of the goods . But in this case there is no finding that the sale was in bulk to any particular consumer .
2 . It has been argued on behalf of the Revenue that the sales were to industrial consumers . Therefore , it should be inferred that the sales were in bulk and consequently the price paid by the consumers was wholesale price .
3 .We are unable to uphold this contention . There is no finding by the Tribunal that the assessee made only bulk sales at whole-sale price to industrial consumers . There is no presumption of law that a sale to industrial concern must be in bulk and the price charged must be wholesale price . Any such inference will have to be drawn from the facts of the case . The Tribunal has examined the facts and has come to a different conclusion . Having regard to the findings made by the Tribunal , we are unable to hold that any error of law or fact has been committed by the Tribunal . The appeal is , therefore , dismissed . There will be no order as to costs .
