G.A. Brahma Deva, Member (J)

1. Revision filed by the appellants before the Government of India against the Order-in-Appeal No. 1877/80 dated 1-1-1981 passed by the Collector of Central Excise (Appeals), Bombay has been statutorily transferred to this Tribunal as an appeal under Section 35P(2) of the Act.

2. Brief facts of the case are that appellants M/s. Weikfield Products Company (India) Private Limited are manufacturers of Prepared or Preserved Foods which fall under the Tariff Item 1(B) of the Central Excise Tariff. During the relevant period i.e. from 1-10-1974 to 30-8-1975 they had sold their goods through two broad channels viz. directly to the Canteen Stores Department (hereinafter called CSD) and to the Weikfield Central Marketing Organisation (hereinafter called the CMO), allowing 20% and 30% discount to CSD and CMO respectively. According to the appellants higher discount was allowed to CMO because they were sole selling agents for civil sales in India and they have to incur cost of freight for transporting the goods from Pune to outside markets and to incur a sizeable expenditure on their sales. Originally the appellants paid duty at the assessable value determined