2000 (3) TMI 99

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....missioner passed Order-in-Original No. 15/96, dated 30-3-96. That order is questioned in appeal E/1144/97. In Order-in-Original No. 69/95 the period dealt with was from November, 1994 to February 1995. Period from August 94 to October 94 was dealt with in Order-in-Original No. 15/96. 2. Respondents in these appeals were manufacturing Acrylic Fibre Tow and Top. They were selling their produce at different prices to dealers in wholesale sale. On the basis of the price realised from the dealers they paid excise duty under Section 4(1)(a) of the Central Excise Act. Department took the view that the manufacturer was giving discount at different rates to different buyers, though the price of finished goods to be the same for each and every buy....

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....ade discount and the same can differ from person to person and the same has to be extended so long as the department is not able to prove that it resulted in certain extra commercial considerations or flow back of money." This finding was arrived at by the Commissioner in view of the decision of the Supreme Court in Metal Box case 1995 (75) E.L.T. 449 (S.C.). Reliance was also placed by him on Sphinx Precision Pvt. Ltd. v. CCE, Chandigarh - 1994 (74) E.L.T. 683 (Tribunal). This conclusion reached by the Commissioner is under challenge in these appeals. 4. Under Section 4(1)(a) of the Central Excise Act, 1944, duty of excise is chargeable on the value of the goods at which it is sold to a buyer in the course of wholesale trade for deli....