1997 (8) TMI 162 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta allowed the appeal of the appellants regarding differential prices for dealers and industrial consumers. The Tribunal held that dealers are a separate class of buyers and rejected the claim of mutual interest between the appellants and dealers based on sales promotion. The invocation of the third proviso to Section 4(1)(a) by the Revenue was deemed unnecessary. The appeal was allowed with consequential reliefs to the appellants.