1998 (12) TMI 428

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..... Shri M.V. Ravindran, Advocate, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  This is an appeal filed by the Department against the decision of the Collector of Central Excise & Customs, Pune, whereunder he had upheld the assessees claim that there can be different prices where such buyers are of various regions. 2. The respondents are manufacturers of dr....

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.... for different class of buyers are not governed by extra commercial consideration and are based on market consideration prevailing in particular region, the same shall be accepted. The appeal was decided in favour of the assessee by the appellate authority. Hence the present appeal. 3. Ld. DR, Shri K.L. Ramteke reiterated the grounds of appeal and has stated that in Travancore Cements Ltd.....