2000 (10) TMI 379

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....or the Respondents. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal manufactures vibration dampers, a component of motor vehicles and sold them at two prices to Kirloskar Cummins Ltd. The department did not accept the contention in support of sale at two prices simultaneously to the same buyer advanced by the assessee. This contention was that one of the prices was for ....