S.V. Maruthi, Member (J)

1. These three appeals are disposed of by a common order as the issue involved is common to all the appeals. The appeal arises out of an order-in-original of the Collector dtd. 13-12-1988, confirming a demand of duty of Rs. 17,95,580.19 and imposing a penalty of Rs. 1 lakh on DCW Ltd. and Rs. 50,000/- each on Shri A. Ramaswami and Shri G. Srinivasan, Administrative Vice President and Manager (Accounts) of the Company.

2. The facts in brief are that the appellants manufacture heavy chemicals namely, Caustic Soda, Trichloroethylene and PVC Resins. They have manufacturing units at Arumuganeri Chidambaranar District. The pattern of sales of the goods manufactured by them is:

(1) Sales at the factory gate in wholesale;

(2) Sales to wholesalers, Govt. departments, industrial establishments etc. against specific contracts; and

(3) Sales through appellants' depots and consignment agents situated at various places in the country.

The dispute relates to the assessable value of PVC resin. In respect of PVC resin, the appellants filed price lists under Part II, which was approved. While so, a show case notice was issued proposing to recover the duty of Rs. 7,99,792.2