2001 (8) TMI 258

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....on the stay applications, we find that the issue has been settled vide Tribunal's Order No. CI/2224/WZB/2001, dated 31-7-2001 in respect of the same appellants. We, therefore, take up these two appeals for final disposal on granting waiver of pre-deposit as prayed for. 2. The appellants manufactured Refrigerators. With effect from 28-2-94 duty on Refrigerators was changed from specific rate....

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....learances. Before the Assistant Commissioner the assessee claimed that the 3 varieties of dealers were classes of buyers and that separate prices charged to classes of buyers were permissible in terms of Section 4 of the Central Excise Act, 1944. It was claimed that irrespective of the prices charged by the assessee to several classes of buyers, customers' price remained the same. The Assistant Co....

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....see being on principal to principal basis and also at arm length, the portion of the discount given to WSD and SSD for undertaking free services did not amount to additional consideration. The Tribunal also found that the 3 dealers were in fact classes of buyers and that charging of different prices to each category was within the ambit of Section 4 of the Central Excise Act, 1944. [Order No. CI/2....