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Supreme Court Of India
RUMA PAL, ARIJIT PASAYAT AND C.K. THAKKER, JJ.
COLLECTOR OF CENTRAL EXCISE & CUSTOMS Appellant;
Versus
P.M.P. COMPONENTS LTD. Respondent.
Civil Appeal No. 4147 of 1999,
Decided on February 10, 2005
Central Excise Act, 1944 Sections 4(1)(a), Proviso (i) and 4(4)(e) - Different prices for different dealers of the same class of buyers not by way of commercial consideration- The identical issue had already been decided in favour of the assessee by the Tribunal in M/s. Gora Mal Hari Ram Ltd. v. Collector of Central Excise, Delhi (1994 (69) ELT 269).- It was accepted by department-Tribunal having merely relied upon the decision in Gora Mal Hari Ram Ltd the same upheld [Para 1 ]
ORDER
1. The issue raised in this appeal is where there are different prices for different dealers of the same class of buyers by way of commercial f consideration whether such prices cannot be rejected. The identical issue had already been decided in favour of the assessee by the Tribunal in Gora Mal Hari Ram Ltd. v. CCEI. Although a submission was raised before the Tribunal which was minded to follow the decision in Gora Mal Hari Ram Ltd.1 that the decision had been challenged before this Court, it appears that this was an incorrect submission. The Department has in fact accepted the 9 decision in Gora Mal Hari Ram Ltd.1 and has not impugned the same. The Tribunal having merely relied upon the decision in Gora Mal Hari Ram Ltd.1 we see no reason to interfere with the decision of the Tribunal.
2. The appeal is dismissed.
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