1997 (5) TMI 112

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....m 1-2-1987 in respect of industrial consumers. 2. Appellant is engaged in the manufacture of Soda Ash and was supplying bulk of the same to the industrial consumers and a small part to traders and stockists. In 1985, in all, appellant filed 20 price lists in Part I in respect of traders and stockists and 3 price lists in Part I in respect of industrial consumers. These price lists were approved. 3 Price lists in regard to industrial consumers are seen at pages 38, 39 and 40 of the paper book. Appellant had two products, Soda Ash Light and Soda Ash Dense. Three different prices depending on size of package were indicated in respect of Soda Ash Light and one price was indicated in respect of Soda Ash Dense. Note 1 to the price list st....

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....id treating Rs. 250.00 per tonne as part of the assessable value in 1985. We are told that at no stage appellant sought refund of any part of the duty paid. According to the appellant, the collection of excess amount of Rs. 250.00 per tonne was made known to the customers as per circular dated 20-2-1985 seen at page 67 of the paper book. This circular stated as follows :- "In order to enable us to continue to serve you uninterruptedly, therefore, we propose, with immediate effect to levy an ad hoc "modernisation and renovation surcharge" on supplies of Soda Ash (Light and Dense) @ Rs. 250.00 P.T. upto 31-12-1986 and we shall repay the total of surcharge thus collected by allowing suitable ad hoc rebate on the supplies of Soda Ash commenc....

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....s those who paid the extra amount in 1985 and those who did not pay it cannot fall in two different classes. All of them together constitute one class of industrial consumers, distinct from the class of traders and, therefore, no distinction can be made among the members within the same class. He also held that treating the rebate of Rs. 250.00 per tonne indicated in the 1987 price lists as discount, it was not an allowable discount within the meaning of Section 4(4)(d)(2) of the Central Excises Act, 1944.  5. It is true that in 1985 the prices were continuously rising. Price rise was reflected as much in the price lists in respect of traders and stockists as much in respect of industrial consumers. It is not as if the price ri....