2004 (10) TMI 388

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....Appellant. Shri Sanjay Singhal, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  As per the facts on record, the appellant is engaged in the manufacture of "Fresh Compressed Yeast" falling under Chapter 21 and during the relevant period was selling the same to two different wholesale buyers M/s. Continental Stores, Mumbai and M/s. Cyrus Yeast, Mumbai. The price a....

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.... areas are comparatively less in comparison to the market in the vicinity areas i.e. Mumbai, and as such low selling price was charged from M/s. Cyrus Yeast to sustain the local competition. They also challenged the demand on the point of limitation. 3. The Additional Commissioner, however, did not find favour with the above submission of the appellants and confirmed the demand as proposed....

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.... by the same proprietor will not effect the price consideration, inasmuch as it is not the duty of the manufacturer to find out the relationship between its different buyers. We find that the Commissioner (Appeals) has taken note of the Tribunal's decision in the case of M/s. Kirloskar Brothers Ltd. v. CCE, 2001 (133) E.L.T. 97 wherein it was held that the different price is permissible within the....