M. Santhanam, Member (J)

1. The application for revision filed by the appellants before the Central Government is being treated as an appeal. This appeal is directed against the Order-in-Appeal No. 1032-1034/C.E.-79, dated 13-9-1979 passed by the Appellate Collector of Central Excise, Delhi.' Through a common order, the Appellate Collector has considered three cases involving identical issues; the present appeal is restricted to the period 1-2-1970 to 31-12-1972.

2. The appellants are manufacturers of electrical fans under the brand name of 'ORIENT' in their factory at Faridabad. The usual marketing procedure of the appellants during the material period was to distribute their products area-wise through chief distributors. There is no sale of the goods by the appellants to these distributors. The appellants despatched the goods to the Chief Distributors from their factory on consignment/transfer basis. These distributors explore the market and sell the goods according to the areas assigned to them. These distributors normally sell their goods to : -

(i) Dealers and Retailers,

(ii) Bulk consumers such as commercial and industrial houses, builders and building contractors, hospitals