2004 (3) TMI 629

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....llant. Shri S.M. Tata, SDR, for the Respondent. [Order per : K.D. Mankar, Member (T)]. -  The appeal of the appellants is directed against the impugned Order-in-Appeal passed by the Commissioner (Appeals), who rejected their appeal against the order-in-original. 2. Heard both sides. 3. The appellants manufacture colour TVs of Videocon and Sansui brands and sell the sa....

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....nted thereon, they effected the clearances based on the old price as declared on the cartons and the buyer was not charged on the basis of the new price. 5. The submissions made above are without merits. Since M/s. Videocon International are the brand owners of the goods in question, the price declared by them with effect from 7-9-1998, would take effect simultaneously all over the country....