2000 (11) TMI 223

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....ar, Member (T)]. - M/s. Kirloskar Brothers Limited, the respondent to this appeal, filed price-lists in Part I and Part II for the gas compressors manufactured by it. The prices in Part I indicated the price at which the compressors were generally sold to its dealers. The prices in Part II were for goods sold against specific purchase orders received by it from such dealers, and were lower than th....

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....r a buyer of one class, and does not provide any authority for having two values for the same goods sold to persons belonging to the same class of buyers. The appeal relies upon the view of the single Member in the Tribunal's decision in Travancore Cements Ltd. v. C.C.E. - 1994 (71) E.L.T. 498. In that decision, the view taken by the Member (Technical) that it is not permissible in law to have dif....