The companytention of the respondent, however, was that there was numberwholesale dealer in respect of the scooters manufactured by the respondent and the value companyld number be determined either under Rule 4 or under Rule 5 of the said Rules but the determination had taken place in accordance with the principles companytained in Rule 6.
This companytention was accepted by the Collector Appeals and was affirmed by the CEGAT.
Hence, these appeals.
