https://www.taxtmi.com/caselaws?id=87934 The Tribunal set aside the duty demand on safe deposit lockers, ruling in favor of the appellant. It was determined that sales to banks were retail, while sales to branches and dealers were wholesale. The approved wholesale price at the factory gate included a 14% trade discount, not applicable to retail sales. The judgment emphasized the importance of distinguishing between wholesale and retail sales in assessing Central Excise duty, ultimately allowing the appeal. en-us Thu, 08 Jan 1998 00:00:00 +0530 Tue, 13 Sep 2011 18:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87934 The Tribunal set aside the duty demand on safe deposit lockers, ruling in favor of the appellant. It was determined that sales to banks were retail, while sales to branches and dealers were wholesale. The approved wholesale price at the factory gate included a 14% trade discount, not applicable to retail sales. The judgment emphasized the importance of distinguishing between wholesale and retail sales in assessing Central Excise duty, ultimately allowing the appeal. Case-Laws Central Excise Thu, 08 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87934