https://www.taxtmi.com/caselaws?id=343936 The Appellate Tribunal CESTAT Bangalore allowed the appeal in favor of the appellant, holding that different classes of buyers, such as wholesale dealers in a particular region, could have distinct normal prices under Section 4(1)(a) of the Central Excise Act. The Tribunal ruled that the factory gate price could not be considered the relevant normal price for goods sold to different classes of buyers, setting aside the demand for differential duty amounting to Rs. 1,38,782 for August 1996. The decision was pronounced on 26/04/2017. en-us Wed, 26 Apr 2017 00:00:00 +0530 Mon, 05 Jun 2017 07:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343936 The Appellate Tribunal CESTAT Bangalore allowed the appeal in favor of the appellant, holding that different classes of buyers, such as wholesale dealers in a particular region, could have distinct normal prices under Section 4(1)(a) of the Central Excise Act. The Tribunal ruled that the factory gate price could not be considered the relevant normal price for goods sold to different classes of buyers, setting aside the demand for differential duty amounting to Rs. 1,38,782 for August 1996. The decision was pronounced on 26/04/2017. Case-Laws Central Excise Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343936