2000 (4) TMI 571

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.... the Respondent. [Order per : J.H. Joglekar, Member (T)]. - This application is for waiver of pre-deposit of Rs. 15,33,005/- confirmed as duty and an equal amount imposed as penalty. We have heard Shri M.P. Baxi for the applicants and Shri B.K. Choubey for the Revenue. 2. The applicants sold their products to wholesale dealers at discounted prices offering the higher discount for the maxi....

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....e single issue for consideration is whether the discounted prices would apply for stock transfers also. Two citations are made. In the judgment in the case of CCE, Madras v. Ashok Leyland Ltd. - 1987 (29) E.L.T. 530 the Tribunal observed that the department's contention that stock transfers should be reassessed on the basis of eventual sales ex-depots could not be accepted when the normal price to....