( 1 ) THE issue involved in the present writ petition relates to deposit of the amount of impugned demand as a condition precedent to hearing of appeals before the Collector (Appeals ). The facts leading to the filing of this petition are that during the relevant period of 31-7-87 to 6-1-88, i. e. the period covered by the impugned order of the Assistant Collector, dated 28-11-89, motorcycle were cleared ex-factory for sales in the wholesale price which was available with the respondent within the meaning of sec. 4 (l) (a) of the Central Excise and Salt Act. 1944 (hereinafter referred to as the Act ). Apart from the ex- factory sales on wholesale price, the petitioners also sold motor- cycles in retail through their depot in Ghaziabad and in some cases from the factory to various customers all over India. The petitioners case is that once the ex-factory wholesale price is available. the same would be applicable to all clearances made from the factory and, therefore, it is not permissible in law to determine the assessable value with regard the sales in retail on a different basis. In other words, the assessable value in respect of the sales made in retail would al