2003 (7) TMI 529 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Chennai heard seven appeals regarding two issues: considering clearance to industrial consumers and wholesale dealers as a single purchaser, and adopting the highest prices of wholesale dealers against industrial consumers. The duty amounts were Rs. 11,24,128/- and Rs. 2,15,787/-. The appellants, engaged in manufacturing corbon-di-oxide, did not add freight and insurance charges for product clearance to refilling stations. The tribunal granted full waiver of duties and a penalty of Rs. 5,000/- in one appeal, as the appellants made a strong case on merits. The appeal was scheduled for hearing on 20-11-2003.