https://www.taxtmi.com/caselaws?id=83035 The case involved the classification of industrial consumers under the Central Excises and Salt Act and the determination of normal prices based on regional market conditions. The majority opinion held that there can be more than one normal price for industrial consumers depending on regional market conditions. The dissenting opinion favored a single normal price for all industrial consumers. The matter was referred to a third member who concluded that multiple normal prices based on regional conditions are permissible. As a result, the appeals were allowed, recognizing different prices charged in different regions as valid under Section 4 of the Act. en-us Thu, 06 Jan 1994 00:00:00 +0530 Sat, 09 Jul 2011 11:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83035 The case involved the classification of industrial consumers under the Central Excises and Salt Act and the determination of normal prices based on regional market conditions. The majority opinion held that there can be more than one normal price for industrial consumers depending on regional market conditions. The dissenting opinion favored a single normal price for all industrial consumers. The matter was referred to a third member who concluded that multiple normal prices based on regional conditions are permissible. As a result, the appeals were allowed, recognizing different prices charged in different regions as valid under Section 4 of the Act. Case-Laws Central Excise Thu, 06 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83035