2002 (12) TMI 465

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....onsultant, for the Appellant. Shri. A. Jayachandran, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellants challenge the duty demand of over Rs. 1,00,000/- confirmed in the impugned order. 2. During the hearing of the appeal, learned Consultant representing the appellant pointed out that the appellants' sale for the Northern Region i.e. Delhi, Bahadurgar....

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....ermissible for assessment of goods and in the appellants' case since the price to northern dealers constituted such a price to separate class of buyers, the same was required to be accepted for assessment of those goods. The demand, according to him, is contrary to the provision for assessable value in Section 4 and is required to be quashed. 3. We have heard the learned DR and have peruse....