2000 (12) TMI 502

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..... r, Member (T)]. This is an application for early hearing. The Revenue involved is small. The plea made is that the issue is of recurring nature and the unit being in small scale cannot bear the continuous demands. On examination of the issue we find that the issue is well settled in law and that the appeals could be disposed of. We proceed to do so after granting waiver of pre-deposit of dut .....

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..... same. In this belief he confirmed the duty. The Commissioner (Appeals) observed that the reasons for the difference in the prices were not substantiated by the appellants and therefore the findings of the lower authorities were correct. Hence the appeals. 3. We have seen the written submissions made by the appellants on the basis of which disposal of their appeals is prayed for. We have seen th .....

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..... r of Central Excise - 1998 (102) E.L.T. 416 the Tribunal held that there could be more than one assessable value for the same class of buyers also. In another judgment relied upon by the appellants different prices were charged for the same goods to the same buyers, one being a contract price and the other price being for quantities offered beyond contractual quantities. The two prices were upheld .....

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