ENKAY (INDIA) RUBBER CO. Vs. CCE

JUDGEMENT

(1.) APPELLANT had been selling his goods to buyers situated in different zones at different prices by offering varying rates of discounts. The varying rates of discounts were disallowed by the departmental authorities and the lowest discount applied. The decision of the Assistant Collector having been upheld by the Collector (Appeals), the present appeal has been filed.

(2.) ARGUING the case of the appellant, Shri J.S. Agarwal, learned Counsel stated that the issue of different prices to buyers in different zones has been decided in a number of cases. He referred to the Tribunal decision in Shriram Food and Fertilizers Ltd. which decision has been upheld by the Supreme Court by dismissal of the appeal filed by the Collector of Central Excise, New Delhi. The Tribunal decision in question relied upon an earlier decision of the Tribunal Goramal Hariram and a judgment of the Delhi High Court in the case of Indian Rayon Industries v. UOI .

(3.) IN view of the submissions made by Shri Agarwal citing the earlier decisions on the subject, Shri M. AH, JDR left the matter for decision by the Bench.