2002 (12) TMI 465

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..... he Respondent. [Order per : C.N.B. Nair, Member (T)]. The appellants challenge the duty demand of over Rs. 1,00,000/- confirmed in the impugned order. 2. During the hearing of the appeal, learned Consultant representing the appellant pointed out that the appellants sale for the Northern Region i.e. Delhi, Bahadurgarh and Ghaziabad only is from their depot at Delhi. In respect of goods .....

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..... he price to northern dealers constituted such a price to separate class of buyers, the same was required to be accepted for assessment of those goods. The demand, according to him, is contrary to the provision for assessable value in Section 4 and is required to be quashed. 3. We have heard the learned DR and have perused the records. Prices to different class of buyers are acceptable for the pu .....

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