2003 (5) TMI 178

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..... peal against the following two findings arrived by the lower authorities :- (a)     The wholesale dealers cannot be considered as belonging to different classes of buyers when they are located in different towns or cities and different discounts are not permissible to be deducted to arrive at the assessable value for excise purposes relying upon Board Circular No. 24/14/93, da .....

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..... be upheld. As regards the issue at (b) above, the appellant to reduce the prices, we find no provisions in the Central Excise law to upheld the findings of the lower authorities or a ban in reducing the price, list in the subsequent years declarations. Nor any provision shown to us or found in the impugned order. There is no finding that the prices declared are not the normal price, Section 4(1)( .....

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