2004 (3) TMI 539

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....or the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J) (Oral)]. - The appellants herein are engaged in the manufacture of Carbon-di-oxide. They cleared goods to their depots located in various places as well as to their own refilling stations. Their buyers fall under 2 categories :- (i) Industrial consumers and (ii) Wholesale dealers. D....

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....allowed the appeals of the department. Hence, these appeals are before the Tribunal. 2. We have heard both sides. Wholesale dealers and Industrial consumers can be considered as different classes of buyers and there can be different prices even amongst the same class of buyers. As seen from the Tribunal's order in the case of Gora Mal Hari Ram Ltd. v. Collector of Central Excise, Delhi as ....