Lajja Ram, Member (T)

1. This is an appeal filed by M/s. Gora Mal Hari Ram Ltd., New Delhi, against the Order-in-Appeal No. 134/CE/Appeal/DLH/92, dated 30-4-1992, passed by the Collector, Central Excise (Appeals), New Delhi.

2. The appellants were engaged in the manufacture of detergent cakes and detergent/washing powder. The goods were sold by them through their distributors. They were having distributors for Delhi region and distributors for outstation. They filed separate price lists for Delhi distributors and for outstation distributors. Higher prices were declared for Delhi distributors and lower prices were declared for outstation distributors. In both the cases the sales were effected at the factory gate, and in both the cases the price lists were filed in Part I of the price list proforma. Part I of the price list proforma related to the determination of value for goods sold to unrelated buyers in the course of wholesale trade, under the main definition case, in terms of the provisions of Section 4(1)(a) of the Central Excises and Salt Act, 1944 (hereinafter referred to as the 'Act').

3. It was alleged in the show cause notice that the Delhi distributors and the outstatio