1999 (11) TMI 388

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : V.K. Agrawal, Member (T). The issue involved in this appeal is whether there could be different assessable values in respect of the excisable goods supplied to more than one industrial consumers. 2. We have heard Shri K.M. Patwari, the ld DR for the Revenue, who reiterated the grounds as contained in the memorandum of appeal filed by the Revenue and also mentioned that the Collector .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bunal has held that there could be different prices for different classes of buyers, one of such case is Godrej Soaps Ltd v. CCE Mumbai II [1999 (111) E.L.T. 374] wherein the Tribunal following the decision of the Supreme Court in the case of Metal Box India Ltd v. CCE [1995 (75) E.L.T. 449 (S.C.)] held that difference in quantity would justify the lower price since the bulk buyers and smaller buy .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X