2000 (12) TMI 502 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of manufacturers of M.V. Parts, stating that different prices charged to separate buyers were justified. The Tribunal found that the units were separate entities and accepted the variation in prices based on the quantity of supply. The duty waiver of Rs. 70,248 was granted, and the appeals were allowed with consequential relief.