TMI Blog2000 (9) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... m they were ultimately to be supplied. 2.We have heard Mr. Hidayatullah at length on the application. The departmental representative contends that the order of the bench is clearer enough and any attempt by the Tribunal to accept the application would amount to review of that order which is impermissible. 3.We are unable, in principle, to accept this contention. The Tribunal has the power to correct an error apparent on the face of the record. The correction of any such error is clearly distinguishable from a review, even if the result of such correction may be different than that already arrived at. 4.We now turn to the merits of the application. In its order the Tribunal has correctly stated that the issue for consideration is whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and his supply in turn to the ultimate buyers were shown. These aspects however, were evidently not been considered by the Tribunal. As we have noted it went on the footing that the claim was only based on legal considerations. 6.Even where within the general description of a commodity there exists a significant variation in its size, specification, etc., that each type or model of that commodity could be considered a different commodity. Thus for example, a motor car with certain standard fittings is one kind of commodity. The manufacturer may offer various models of the same motor car having, for example, diesel engine instead of petrol engine, air conditioning provided in addition, etc. It can then not be said that the variation bet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of the same goods, there can be a Part I and Part II prices charges by a manufacturer from the same buyer. The position is more clearer when there is a significant difference in the characteristics of the goods sold justifying the difference in price on that count itself. 8.Accordingly we recall paragraph 13 onwards of the subject order and direct that it to be substituted with the following : "We hold that in the facts of the case it is permissible in accordance with law for the appellant to charge two different prices from the same buyer for the standard and non-standard motor. We therefore allow the appeal and set aside the impugned order. Consequential relief, if any, if permitted by law." - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
