Commissioner Of Central Excise, ... vs Tisco Ltd.

The Supreme Court addressed the interpretation of Section 4(1)(a) and Section 4(4)(e) of the Central Excises & Salt Act, 1944, concerning the pricing of goods sold to different classes of buyers. The Court upheld the Collector (Appeals) decision, affirming that the respondent could charge different prices to TELCO as it constituted a different class of buyer, provided there was no evidence of relatedness between the buyers. The ruling clarified that the burden of proof lies on the authority to demonstrate that buyers are related persons to deny differential pricing.