2000 (12) TMI 502

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....nt. Shri J.M. George, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  This is an application for early hearing. The Revenue involved is small. The plea made is that the issue is of recurring nature and the unit being in small scale cannot bear the continuous demands. On examination of the issue we find that the issue is well settled in law and that the appeals cou....

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.... Commissioner held that although the units were differently situated the company was the same. In this belief he confirmed the duty. The Commissioner (Appeals) observed that the reasons for the difference in the prices were not substantiated by the appellants and therefore the findings of the lower authorities were correct. Hence the appeals. 3. We have seen the written submissions made by....

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....r. 4. We have seen the cited judgments. In the case of Bajaj Electricals Ltd. v. Commissioner of Central Excise - 1998 (102) E.L.T. 416 the Tribunal held that there could be more than one assessable value for the same class of buyers also. In another judgment relied upon by the appellants different prices were charged for the same goods to the same buyers, one being a contract price and th....