2000 (9) TMI 346

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....or the Appellants. Shri Sanjiv Srivastava, JDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. - In this appeal the assessee challenges the correctness of order-in-appeal No. 26/94 dated 6th July, 1994 passed by Collector (Appeals), Ahmedabad. The short facts necessary for the disposal of this appeal are as follows. 1.2 Assessee is engaged in the manufacture o....

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....ding to the assessee, in respect of different sets of buyers there could be different prices and duty must be assessed, taking into consideration the different rates at which goods are sold to different classes of buyers. Adjudicating authority rejected this contention and confirmed a demand based on the price-list filed by the assessee in part I. Challenge did not succeed because the appellate au....

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....f buyers, and that price to different classes of buyers can be different. This contention of the assessee did not find favour with the authorities. But a Larger Bench of this Tribunal in the decision reported in Collector of Central Excise, Chandigarh v. Taparia Tools Ltd. & Ors. [2000 (89) E.C.R. 56] held that whole-sale buyers at factory gate and whole-sale buyers from depot constituted separate....