Customs, Excise and Gold Tribunal - Bangalore
M/S Oswal Hi-Tech (Pvt.) Ltd. vs Commissioner Of Cce, Bangalore on 15 May, 2001
ORDER
Shri G.A. Brahma Deva
1. The short point to be considered in this case is whether dealers in different regions can be considered as different class of buyers.
2. Heard both sides.
3. It was brought to our notice that the issue involved herein has already been considered by the Tribunal in a series of cases following the ratio of the earlier decision of Tribunal in the case of Goramal Hariram Vs CCE Delhi (1994 69 (ELT) 260). It was also brought to our notice by the learned counsel that view taken by the Tribunal in the case of Goramal Hariram has been accepted by the Supreme Court.
4. He also produced the latest copy of the Tribunal Order 709-711/2001 dated 29.3.2001 which is also passed by the Tribunal on the basis of Goramal Hari Ram (supra)
5. In the facts and circumstances, since the issue involved has already been concluded by the Tribunal in a series of cases and the same was accepted by the Supreme Court as it was pointed out by the Counsel, we accept the appeal. Accordingly appeal is allowed.
(Pronounced and dictated in open court)