1997 (8) TMI 162

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..... e Respondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows :- 1.1 The appellants herein submitted a price list with effect from 1-4-1987 for sale to their resellers (dealers) in respect of commodities, namely, Nitrogen Standard and Nitrogen Dry manufactured by them. The prices declared were Rs. 695.00 for Nitrogen Standard and Rs. 705.00 for N .....

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..... orities as an interest directly or indirectly in the business of each other and therefore, the price at which the distributors/resellers/dealers are selling the goods had been adopted by the lower authorities in terms of the proviso (3) to Section 4(1)(a) of the Central Excise Act, 1944. In other words, the distributors/resellers have been considered as persons related to the appellants. Hence thi .....

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..... y for the Revenue Commissioner reiterates the pleas of the lower authorities. 5. We have considered the submissions. We agree with the submissions of the learned Advocate that the dealers are a class of buyers different from the industrial consumers. We are unable to appreciate the allegation of mutual interest between the appellants and dealers merely on the ground of sales promotion by the .....

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