1998 (12) TMI 261

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.... Shri V.M. Doiphode, Advocate, for the Appellant. Shri C.P. Rao, SDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The common question that arises in these appeals is whether the appellant manufactures, as claimed by him, two different varieties of brass rods and wires. The appellant had filed price lists for industrial and commercial quality of these goods, indicating ....

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....esh by the Commissioner (Appeals). The Commissioner (Appeals) have not addressed himself to the cardinal question as to whether there is a difference between the two grades, and if so, whether the difference justifies the difference in prices. He concludes that two qualities are the same because they were not separately declared in the price lists and separate records were not maintained for them ....