TaxTMI 
TaxTMI 
1998 (6) TMI 255
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....ers 52, 54, 55 and 63 of CETA 1985. They filed price lists in Part I and II. Show Cause Notices were issued for the period from 25-5-1990 to 14-11-1991 demanding total amount of Rs. 89,219.73 on the ground that the prices filed in Price Lists Part II to their dealers were lower than the normal price available for the same variety of goods indicated in Part I Price List for the period 11-12-1989 to 31-8-1992. Also, more demands were for Rs. 1,33,285.28 and Rs. 31,477.80. All were confirmed by Assistant Collector. As the issue involved is same, both appeals are being heard together and disposed by a common order. 3. Heard learned Advocate Shri A.V. Naik who argued on the following grounds : (a)  that prices under Part I & Par....
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.... Court held that mutually contracted low price would be in the nature of trade discounts. 7. Heard Shri Rama Rao, JDR. He reiterated the arguments in the impugned order-in-appeal. He argued that to qualify for class of buyers, their customers had to be other than mere wholesale dealers. He cited 1984 (18) E.L.T. 172 (Bom.) wherein it was held that different wholesale dealers cannot be treated as different class of buyers because of their being located in different town or places. 8. We have carefully considered arguments on both sides and the records of the case. We find that the decision in the case of Golden Chemicals was essentially one on trade discounts and the distinction between the legal position of Part II and Part I pr....
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....at any price in the invoice would be legally acceptable. That would be moving to a transaction value system as exists under Section 14 of Customs Act, 1962 read with Rule 4 thereof. On the other hand, Section 4 of CEA, 1944 prescribes a `normal' i.e. even `deemed' price. 11. The appellants cite the decisions of Sylvania & Laxman Ltd. v. U.O.I. as reported in 1982 (10) E.L.T. 463 (Del.) wherein it was held in Para 9 as follows :- "9. Learned Counsel for the respondents has raised an interesting point that what has to be found out is the "normal price" in a wholesale transaction in which case it will be Section 4(b) read with the relevant rules that would be attracted. It will be for the appropriate authorities of the respondents ....