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TMI Blog2000 (8) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... otice is reproduced below in toto : M/s. Microtronics (I) Ltd., Pune having Registration No. 1006070357 are the manufacturers of goods namely Microwave Oven and parts thereof falling under Chapter sub-heading 8516.00 of CETA, 85. The assessee has declared prices in Part I and Part II of price list frequently as per the provisions of Sec. 4 of CESA, 1944. On going through the price lists GPs, it is observed that the assessee has declared the prices in Part I to the customers other than the class of buyers namely govt., semi-govt. individual consumers. The assessee is also not manufacturing the goods as per customers specification/requirement. The assessee is supposed to sell the goods to said customers at Part I prices declared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the Supreme Court decision in the case of Bombay Tyres International, the Collector held that as long as the discounts were based on commercial practice, they could not be denied. The claim made by the Revenue is as follows : The assessee is banking upon the idea that depending upon the quantities lifted by their customers, suitable discounts can be given as per their discretion. The aspect is legally improper. It is evident that Section 4 does not admit all the actual prices being charged to different customers as normal prices even if these are genuine. Sec. 4 is till based upon the concept of certain notional price which has to be termed as the normal price to be applied uniformly, to a class of buyers irrespective of the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y meaning. We find that various authorities have interpreted the meaning of the show cause notice in various manners. If the Asstt. Collector was correct in interpreting that the issue was whether dealers and distributors could be treated as separate class of buyers, then the Collector s orders are correct on the basis of case law analysing Sec. 4. In effect, after 1995, the amended Rule 173C itself carries forward this provision of Sec. 4 making every buyer a separate class of buyer. 9. The Collector (Appeals) makes a different interpretation and that is that the quantity discounts are admissible as long as they are given in a course of business. This interpretation is also unassailable. 10. We find these appeals to be devoid of any me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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