1999 (11) TMI 388 - AT - Central Excise

Summary

The appeal dealt with the issue of different assessable values for excisable goods supplied to multiple industrial consumers. The Tribunal ruled that different prices for different classes of buyers are permissible under Section 4 of the Central Excise Act, citing previous cases like Travancore Cement Ltd v. CCE and Godrej Soaps Ltd v. CCE. The appeal filed by the Revenue was rejected as the goods were sold at a lower rate to a bulk purchaser who was an industrial consumer.