1998 (1) TMI 183

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....spondent. [Order per : Justice U.L. Bhat, President]. - By a common order, the Assistant Collector confirmed the demand of differential duty under 9 show cause notices. Collector (Appeals) having confirmed this order, the assessee has filed the present appeal. 2. Appellant, engaged in the manufacture of Stearic Acid (T.I. 68) purported to avail the benefit of Notification 120/75. Appellan....

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.... outside Ludhiana alleging that duty ought to have been paid on assessable value determined on the basis of higher price charged to customers of Ludhiana. These demands have been confirmed. 3. Learned Counsel for the appellant did not dispute that in the particular fact situation, appellant was not entitled to the benefit of Notification 120/75. The consequence is that in respect of all sale....