1988 (3) TMI 189

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....pondent. [Order per : K. 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 fro....

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....s of their written submissions. 4. The 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 ....

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.... from the DGS & D in advance. As soon as they received the intimation, they informed the central excise authorities also. In the circumstances, it is not fair to ask them to pay duty on higher prices when they realised only lower prices from 1.3.1978. We note that the lower authorities do not suspect any irregularity or objectionable feature in the transactions. In the circumstances, it would be u....