2003 (7) TMI 529

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..... ri Devaludu, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. In all these seven appeals stay applications have been filed involving two issues - (a) Whether the clearance made to industrial consumers and wholesale dealers should be considered as a single purchaser, and (b) Prices of the wholesale dealers (of the highest) is to be adopted as against t .....

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..... onsumers and the department cannot adopt all the sales as one single value for all the buyers. He further submits that they have been clearing at a single price for dealers in a specific region. The original authority has dropped the demand while the Commissioner (Appeals) has allowed the department s appeal which is not in the light of the Supreme Court judgments. He submits that the freight and .....

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