Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2004 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (11) TMI 110 - SC - Central ExciseWhether a particular buyer constitutes a class of buyers or not? Held that:- Whether a particular buyer constitutes a class of buyers or not, will depend upon the trade practice. Each buyer is a class by itself since he can be distinguished from other buyers. The Commissioner (Appeals), therefore, set aside the Assistant Commissioner's order. The very fact is that the law provides for filing of different prices for different classes of buyers and also the different forms for filing the price lists. There is no reason not to accept the price filed in Part-II until and unless it is shown that the low prices have been charged on extraneous circumstances. The Tribunal, has laid down a general proposition of law. But it has not applied its mind whether that law can be applied to the facts of this case. The Tribunal also does not indicate how and what material was there to show that TELCO was a different class of buyer.Both the orders of the Collector (Appeals) and the Tribunal are unfortunately bereft of any reasoning. Neither of them can be sustained. Accordingly the Appeal is allowed.
|