Per G.A. Brahma Deva :

This appeal arises out of and is directed against the order-in-appeal 626-CE/MRT/98 dated 26.10.98 passed by the Commissioner of Central Excise (Appeals), Ghaziabad.

2. Arguing for the appellants, Shri R. Krishnan, ld. Advocate submitted that the appellants are manufacturers of C.T. Scanners. C.T. Scanners were cleared from their factory to their depot for sale after filing necessary price declaration. They claimed a deduction towards retailing expenses to the extent of 1% to 1.5%. This retail margin was not allowed by the authorities below on the ground that transaction effected by the party was of wholesale trade and not retail. Shri Krishnan submitted that in the instant case the item was supplied to the hospitals and nursing homes wherein the buyers have used the items for their own consumption. Further, he said that issue involved in this case has been covered by the ratio of the decision of Tribunal in the case of Modi Xerox Ltd. Vs. CCE, 1989 (40) ELT 481. View taken by the Tribunal was upheld by the Supreme Court as reported in 1998 (98) ELT 12 (SC). Further, he submits that similar view was taken by the Tribunal in the case of Godrej and Boyce Mfg