JUDGMENT

SABYASACHI MUKHARJI, J. :— This is an appeal under section 35-L(b) of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) from the judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as the Tribunal), dated the 20th January, 1984.

2. The appellants are the manufacturers of Supercem Waterproof Cement Paint, hereinafter called as the Product, and other allied products in their factory at Madras. The manufacture and market this product throughout India. It is stated that the appellants are a small manufacturing firm with no branches and/or sales offices in any other State, city or town. In these circumstances, an agreement for sale described as an agreement of sale dated 1st May, 1962 was entered into with Gillanders Arbuthnot & Co. Ltd., of Calcutta, hereinafter called Gillanders. The said company has a very big sales organisation having its offices located at all important places in the territory of Union of India and they market goods of all types, not only of the appellants herein, but also of several other reputed manufacturers through their well staffed offices in all the States of India. The ap