1997 (6) TMI 93

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..... Appellant, engaged in the manufacture of various chemicals falling under erstwhile T.I. 68, was availing benefit of invoice based assessment under Notification No. 120/75. It was found that in respect of identical goods, appellant was charging different prices to different customers. Four show cause notices were issued stating that the above circumstance disentitled the appellant from availi .....

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..... he item of the aforesaid. (that is item 68). The Department has no case that the appellant was not following invoice price procedure in respect of goods falling under T.I. 68 and manufactured by the appellant. The case is that in respect of identical goods appellant was charging different prices to different customers. It is not a condition of the Notification that the assessee seeking to avail .....

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