2003 (7) TMI 596 - AT - Central Excise

Summary

The dispute in the appeal was whether sales from depots and consignment agents' premises should be treated as sales to different classes of buyers compared to sales on an ex-factory basis. The Commissioner held that goods were sold 70% ex-factory and the rest through depots, but the Board clarified that regional sales depots should not be considered different classes of buyers. The Tribunal found no evidence of different pricing for different buyers and dismissed the appeal.