1996 (11) TMI 208

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....R, for the Respondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to acceptance of Part II price based on the price lists filed after the clearance of the goods. The appellants had cleared the goods based on the price list filed under Part I to industrial consumers. As a result of negotiations between the customer and the appellants, the sale price agreed to....

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....s filed after the clearance of the goods, the benefit of lower price cannot be allowed. 4. We have considered the pleas made by the learned DR. We observe that the supply of the goods has been made on an industrial consumer and the industrial consumers are covered in terms of Section 4 within the ambit of Section 4(1)(b) as a category of customers to whom the goods could be sold at a price....

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....o the industrial consumer and is claimed that this price has been arrived at after negotiations with the customer and after the finalisation of the price, the appellants came up with a Part II price lists and claimed for assessment at the lower price. A substantive benefit provided under the law cannot be denied so long as it could be established that the parameters which entitle the assessment u/....