1997 (10) TMI 118

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..... e U.L. Bhat, President]. - Appellant is absent but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant, engaged in the manufacture of bonded abrasives, filed price lists in Part I indicating price to wholesalers and in Part II indicating price under contract entered into with buyer, M/s. Sterling Abrasive Agency and t .....

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..... herwise. Appellant resisted the notice on merits as well as on limitation. Additional Collector confirmed the demand without considering the question of limitation. This order is now challenged. 4. According to Shri M. Ali, while there can be different classes of buyers who effect purchases at different prices, there cannot be differentiation within a class and the same buyer cannot be treat .....

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..... ny contract with the result that the appellant was able to charge the price shown in Part I of the Price List for such purchase. There does not appear to be anything wrong in the principle in the appellant paying duty on the respective purchases based on the respective prices. 5. On the question of limitation, it appears that the demand for the month of March, 1985 would be barred since none .....

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