1998 (6) TMI 144

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..... . [Order per : K. Sankararaman, Member (T)]. The stay petition has been filed in connection with the appeal filed against the Order 51/97, dated 24-12-1997 passed by the Commissioner of Central Excise, Delhi-III in terms of which he had demanded Central Excise duty of Rs. 25,84,483 and imposed an equal amount as penalty under Section 11AC of Central Excise Act. In addition penalty of Rs. .....

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..... rice for determination of duty on such supplies to Versat also is that the supply to Versat were in the nature of supplies made to original equipment manufacturer whereas the other supplies made by them at the higher price were for replacement market. The general pattern of sales to OE manufacturers and to replacement market is that the supplies to the latter are invariably at higher prices and ve .....

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..... d out that the compared supplies made by the appellant at higher prices were not to the replacement market but to certain manufacturers of microphones like Philips (Peico). As regards the observation of the Commissioner regarding higher prices charged to OE manufacturer as against the prices charged to trades nothing really turns on the same and the conclusion did not depend upon it. As regards th .....

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