DHARAMPAL PREMCHAND LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) When these stay applications came up for hearing, it was felt that the appeals themselves could be disposed of as the dispute turns purely on a settled legal question. Accordingly, we take up the appeals themselves and dispose them under this common order.

(2.) We have heard both sides and have perused the records.

(3.) The appellants are a manufacturer of branded chewing tobacco. They sell their produce in wholesale as well as in retail. To wholesale purchasers, the appellants give discount at the rate of 11.75% or 7.55% (depending upon the value of the goods purchased) from the retail price (MRP). No discount is allowed in respect of retail sales to consumers.