1979 (6) TMI 36 - CGOVT - Central Excise

Summary

The petitioners, manufacturers of fabrics, claimed lower prices for short length fabrics. The Assistant Collector rejected this claim as length was not specified. The Appellate Collector upheld this decision. The Government found no basis to differentiate short lengths from standard lengths and rejected the Revision Application. The decision was based on the Textile Control Order and lack of evidence provided by the petitioners.