2001 (8) TMI 258 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed appeals for waiver of pre-deposit related to the pricing of Refrigerators by different classes of buyers. The Tribunal held that charging different prices to different categories of buyers was permissible under Section 4 of the Central Excise Act, 1944. The appeals were allowed based on a previous order covering the same situation. The Commissioner (Appeals) was criticized for dismissing the appeals incorrectly, as the order-in-assessment was appealable.