https://www.taxtmi.com/caselaws?id=97731 The Tribunal allowed the appeals, emphasizing the necessity of treating different dealers in distinct regions as separate classes of buyers and applying the appropriate legal principles in determining prices. The Collector (Appeals) misdirected himself by rejecting the appeals without addressing this crucial issue, leading to confusion. The judgment clarifies the legal position and sets a precedent for future cases involving similar considerations, ultimately upholding the appellants' plea and granting consequential relief in accordance with the prevailing law. en-us Fri, 05 Jan 2001 00:00:00 +0530 Tue, 17 Jan 2012 17:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97731 The Tribunal allowed the appeals, emphasizing the necessity of treating different dealers in distinct regions as separate classes of buyers and applying the appropriate legal principles in determining prices. The Collector (Appeals) misdirected himself by rejecting the appeals without addressing this crucial issue, leading to confusion. The judgment clarifies the legal position and sets a precedent for future cases involving similar considerations, ultimately upholding the appellants' plea and granting consequential relief in accordance with the prevailing law. Case-Laws Central Excise Fri, 05 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97731