1997 (6) TMI 93 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that charging different prices for identical goods to different customers does not disentitle a manufacturer from availing benefits under Notification No. 120/75 for goods falling under T.I. 68. The appellant's liability was confirmed for a balance amount of Rs. 84,882.70, except for Rs. 5,950.00. The impugned order was set aside, and the appeal was allowed. The cross-objection was dismissed. (1997 (6) TMI 93 - CEGAT, New Delhi)