Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Class· of buyers Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Act, 1944, Section 4(1)(a) clause (1) of the proviso, 2(k), 4(4)(e)-Class of buyers-Charging of lesser price from bulk buyers Permissibility of -Held : For charging lesser price from different buyers, assessee is required to establish that discount allowed and lesser price charged was in accordance with normal practice and founded on some rational basis-Assessee having failed to show rational and commercial consideration to distinguish bulk buyers from other wholesale buyers; charging of lower price held not permissible. Assessee filed two price lists, one in Part-I and other in Part-II for same 'kind of product', showing a lesser price for sales to bulk buyer. Revenue authorities issued notice rejecting the lower price on the ground that the bulk buyers- cannot be distinguished from other wholesale buyers and there cannot be more than one price for the same class of buyers. Assistant Collector confirmed proposal contained in the notice. Collector (Appeals) however held in favour of assessee. Revenue preferred appeal before CEGAT, which held that there is no rational or commercial consideration to distinguish the bulk buyers from any other buyers. Aggrieved assessee preferred the present appeal. |
Judge | Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2005 INSC 122 |
Petitioner | Kirloskar Brothers Ltd. |
Respondent | Commissioner Of Central Excise, Pune. |
SCR | [2005] 2 S.C.R. 568 |
Judgement Date | 2005-03-07 |
Case Number | 6938 |
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