Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Central Excise, ... vs M/S Ralliwolf Limited on 24 July, 2001
ORDER Jyoti Balasundaram, Member (J)
1. The respondents herein manufacture portable electric tools and parts thereof and other products. They had declared two prices; one for sale within Maharashtra and the other for sale outside Maharashtra. The Asstt.Commissioner of Central Excise confirmed the demand holding that the normal price is the price at which the goods are ordinarily sold to the buyers in the course of wholesale trade for delivery at the time and place of removal where the buyer is not a related person and the price is the sole consideration for sale and this provision leaves no scope for any doubt for not charging different prices to different buyers in different regions especially when the price lists are filed in Part.I. The Commissioner (Appeals) accepted the contention of the assessee that there can be two prices for the same goods, one for the sale within Maharashtra and the other for sale outside Maharashtra and thus allowed their appeal. Hence this appeal by the Revenue.
2. We have heard both sides. It is now well settled that there could be different class of buyers and there could be one price for the sale within a particular State and the other for sale outside that State. This is the view that has been expressed in several decisions of the Tribunal including the judgments in the case of Gora Mal Hari Ram Ltd. vs. CCE, Delhi [1994(69)E.L.T. 269(Tribunal)] and CCE, Meerut vs. Dharampal Satyapal Ltd. [1999(105)E.L.T. 145 (Tri.)]. This being the position, we see no reason to interfere with the impugned order and accordingly, we uphold the same and reject the appeal.
(Dictated in Court)