2003 (7) TMI 529

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....ellant. Shri Devaludu, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  In all these seven appeals stay applications have been filed involving two issues - (a)      Whether the clearance made to industrial consumers and wholesale dealers  should be considered as a single purchaser, and (b)      Pric....

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....t prices for different wholesale buyers and different prices for different industrial consumers and the department cannot adopt all the sales as one single value for all the buyers. He further submits that they have been clearing at a single price for dealers in a specific region. The original authority has dropped the demand while the Commissioner (Appeals) has allowed the department's appeal whi....