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of <h1>Court upholds varying prices and trade discounts under Central Excise Act.</h1> <h3>COLLR. OF C. EX., CHANDIGARH Versus PUNJAB CHEMICALS & PHARMACEUTICALS</h3> COLLR. OF C. EX., CHANDIGARH Versus PUNJAB CHEMICALS & PHARMACEUTICALS - 1999 (107) E.L.T. 57 (Tribunal) The respondent filed a price list with different prices for dealers in different regions and claimed trade discount based on quantity lifted. The Collector of Central Excise challenged the order but was unsuccessful. Different prices and trade discounts are valid under the Central Excise Act. The appeal was dismissed.
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