1997 (12) TMI 243 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case involving the manufacture of Nitrogen Gas and disputed duty payments from April 1987 to September 1987. The respondent collected higher prices from certain customers but paid duty only on the approved value. The tribunal ruled that industrial consumers purchasing in wholesale should be regarded as wholesalers, but since there were only a few stray sales to industrial consumers, the appeal was dismissed.