1997 (10) TMI 118 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case regarding a manufacturer of bonded abrasives who had different prices for goods sold to a wholesaler under contract and outside the contract. The Tribunal ruled that it was acceptable to charge different prices based on the circumstances. The Tribunal also found that the demand for duty for the month of March 1985 was barred by limitation as the conditions for invoking the demand were not met. The Tribunal set aside the demand and allowed the appeal.