Supreme Court · 2005 INSC 122 · Decided 7 March 2005
Kirloskar Brothers LTD. v. Commissioner of Central Excise, PUNE.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 122 · [2005] 2 S.C.R. 568
- Case number
- CIVIL APPEAL No. 6938/1999
- Decided
- 7 March 2005
- Bench
- RUMA PAL, ARIJIT PASAYAT, C.K. THAKKER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
Headnote
. rr• • Central Excise Act, 1944, SectionS4(/)(a) clause (i) of th~ pi·oviso, 2(k), 4(4)(e)-Class· of buye~s-Charging of lesser price from bulk bz1yers- C Permissibility of -Held : For charging lesser price from different buyers, assessee is required to establish {hat with normal practice and founded on some rqtiona/ 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. D Assessee filed two price lists, one in Part-I and .other
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