2000 (10) TMI 379 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the respondent who sold vibration dampers at two prices to Kirloskar Cummins Ltd. The department's appeal was dismissed as there was no illegality in selling at two prices to the same buyer, one as a dealer and the other as a manufacturer of original equipment. The buyer's status justified the dual pricing, and the appeal was rejected.