2000 (11) TMI 223

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..... others Limited, the respondent to this appeal, filed price-lists in Part I and Part II for the gas compressors manufactured by it. The prices in Part I indicated the price at which the compressors were generally sold to its dealers. The prices in Part II were for goods sold against specific purchase orders received by it from such dealers, and were lower than the prices in Part I. Notice was issue .....

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..... rovide any authority for having two values for the same goods sold to persons belonging to the same class of buyers. The appeal relies upon the view of the single Member in the Tribunal's decision in Travancore Cements Ltd. v. C.C.E. - 1994 (71) E.L.T. 498. In that decision, the view taken by the Member (Technical) that it is not permissible in law to have different prices to different dealers (th .....

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..... class of buyers different prices are permissible provided these are governed by commercial consideration. 3. The appeal does not question the finding of the Collector (Appeals) that difference in prices was not shown to have been on account of considerations other than commercial. It would then follow that there is no ground for interference. 4. Appeal dismissed.  
Case laws, Decisions .....

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