1988 (3) TMI 189

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..... L. Rekhi, Member (T)]. - The dispute in this appeal is on the date from which the price reduction in Part-II of the price list filed by the appellants should be given effect to. 2. The appellants were supplying their goods to Government and semi-Government purchasers through the D.G.S. & D. The D.G.S. & D. revised the purchase price downwards with effect from 1.3.1978 and intimated the reduct....

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....he learned representative of the Department submits that the price reduction could be effective only prospectively and not from a date earlier than the receipt of the price list by the Assistant Collector. 5. We have perused the record, particularly the written submissions of the appellants and have carefully considered the submissions of both parties. We find force in the submissions made by the....