https://www.taxtmi.com/caselaws?id=86134 The Tribunal determined that M/s. Perfect Electric Concern Pvt. Ltd. selling electric horns at different prices to M/s. Telco and M/s. Perfect Engg. Stores Sales (Pessa) did not violate the Central Excises & Salt Act, 1944. It was found that Pessa constituted a distinct class of buyers due to their compliance with various terms and organization of sales in different regions. The Tribunal overturned the decision of the Collector (Appeals) and accepted the appeal, ruling in favor of M/s. Perfect Electric Concern Pvt. Ltd. en-us Mon, 09 Sep 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86134 The Tribunal determined that M/s. Perfect Electric Concern Pvt. Ltd. selling electric horns at different prices to M/s. Telco and M/s. Perfect Engg. Stores Sales (Pessa) did not violate the Central Excises & Salt Act, 1944. It was found that Pessa constituted a distinct class of buyers due to their compliance with various terms and organization of sales in different regions. The Tribunal overturned the decision of the Collector (Appeals) and accepted the appeal, ruling in favor of M/s. Perfect Electric Concern Pvt. Ltd. Case-Laws Central Excise Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86134