1998 (7) TMI 350 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of Appeal E/4766/92-A, ruled in favor of the appellant regarding approval of price list and consequential demand of differential duty for two periods. The appellant, a manufacturer of Cinni Brand electric fans in U.P., was found not liable to pay duty for goods sold to dealers outside U.P. State based on the higher price charged to dealers in U.P. State. The Tribunal considered buyers in different regions as distinct classes and set aside the approval order and confirmation of demand. The appeals were allowed, and cross objections were dismissed.