1980 (3) TMI 88 - CGOVT - Central Excise

Summary

The judgment pertains to a case involving the Central Government of India and the assessment of Central Excise duty on sparking plugs. The petitioners declared different prices for plugs sold under D.G.S. & D. rate contract and to industrial consumers as Original Equipment. Authorities demanded a costing certificate, but the petitioners argued that selling at reduced prices to industrial consumers was a normal trade practice. The government ruled that different prices for different classes of buyers are allowed under Section 4, and in the absence of evidence showing otherwise, the price to industrial consumers as O.E. is deemed the normal price. The order-in-appeal was set aside, and the Revision Application was allowed.