TMI Blog2001 (1) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... are that M/s. Jeypore Sugar Company Ltd., Rayagada are manufacturers of Ferro manganese falling under sub-heading 7202.00 of the Central Excise Tariff, 1985. They filed price lists in Part II in which different prices were charged to different buyers. They submitted purchase orders along with the price lists. The same were returned to the appellant on 12-9-1990 to re-submit along with copies of contracts. The very next day they resubmitted the same without copies of contracts stating that it was different for them to enter into contract with the buyers . They stated that almost all their customers were industrial consumers except a few agents. The Central Excise Rules have not prescribed any form of contract. An offer when accepted by both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law permits acceptance of separate prices for different class of buyers provided that the same were based on a rational commercial basis. In support of this view, he relied upon the decisions in the case of Collector v. Indian Oxygen Ltd. reported in 1988 (36) E.L.T. 730 (S.C.), Sharda Silicate Chemical Industries v. C.C.E. reported in 1979 (4) E.L.T. J 20 (Mad.) and Voltas Ltd. reported in 1977 (1) E.L.T. (J 177) (S.C.). The Adjudicating authority vide his order dated 27-3-1991 approved the said price lists in Part II filed by the appellants for the period from 6-8-1990 to 19-10-1990. On review of the said order, Commissioner, Bhubaneswar felt that the Order-in-Original was not legal and proper and, therefore, caused an appeal filed aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the shape of purchase orders for small quantities for shorter period of supply, only place purchase orders in view of the fact that they are stationed at far off places from the place of manufacturer, for such transactions, instead of adopting lengthy procedure of entering into a regular contract Ferro Alloys being buyers market, the manufacturer cannot afford to lose their customers by insisting on contract for which the buyer always reluctant to enter into contact for small quantities they purchase of late, in the changed scenario, the purchasers are insisting on supply of the material confirming the transactions by mere telephone also at times. He points out that similar price lists, backed by purchase orders, of M/s. Ferro Alloys Cor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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