1996 (10) TMI 251

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....nt. Shri K.K. Kapoor, Consultant, for the Respondents. [Order per : U.L. Bhat, President].- The common appellant, Collector of Central Excise, Indore, being aggrieved by the order passed by the Collector (Appeals) reversing the decisions of the Assistant Collector, has filed the present appeals. The Assistant Collector passed three separate orders rejecting three refund claims made by the....

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.... second customer who actually took delivery. The Assistant Collector disallowed the refund claims on the ground that such reduced price is not in the contemplation of Section 4 of the Central Excises Act, 1944 (for short, the Act). The Collector (Appeals) reversed the decision pointing out that the two customers, namely, the customer to whom the consignments were originally intended and the custom....

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....rally at the lower price agreed to by him in the contracts. Respondent, in order to cut losses, agreed to divert the consignments to B. It was in these circumstances that the goods intended for A at higher prices were delivered at lower prices. These facts are admitted in the memoranda of appeals also. This is not a case where on account of reasons beyond control the respondent sold the goods to a....