M. Gouri Shankar Murthy, Member (J)

1. The facts in this proceeding, transferred to the Tribunal and heard as an appeal, in terms of Section 35P of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act), were-

(a) the Appellant filed a supplementary price-list effective from 27-9-1974, disclosing a price for wholesale dealers "of grey pyramid Brand Portland Cement of specific surface more than 3,500 cm 2/g (Superfine cement)" in a sum of Rs. 240/- ex-works plus packing charges in a sum of Rs. 50/- per tonne and handling and forwarding charges in a sum of Rs. 13/- per tonne (not the subject matter of the instant proceeding);

(b) on receipt of the said price-list, the appropriate officer had queried on 29-1-1975 if the aforesaid superfine cement was capable of being delivered without suffering discolouration or deterioration in quality without the protection of suitable packing;

(c) in reply the Appellant had, on 1st February, 1975, categorically stated that "normally cement should not be despatched without packing as the quality of cement deteriorates and it may not be useful for constructional purposes. The purpose of cement itself will be useless if it is se