ORDER
U.L. Bhat, J. (President)
1. Being aggrieved by the Order-in-Appeal No. 81/93, dated 29-1-1993 reversing the Order-in-Original No. 31/91, dated 27-5-1991 passed by the Assistant Collector of Central Excise has filed the present appeal.
2. Respondent, engaged in the manufacture of Soda Ash in the factory in Gujarat State, was availing the benefit of Sales Tax Incentive Scheme available to units in backward and remote areas. The State Sales Tax payable in Gujarat was 7.2% and the Central Sales Tax payable for Inter State sales was around 4%. In this view appellant filed price lists declaring higher price for buyers in Gujarat State and lower price for buyers in States other than Gujarat State and on approval thereof was paying appropriate duty. In respect of the period June, 1988 to June, 1990 eight show cause notices were issued stating that for clearances made to States outside Gujarat, assessable value should be determined on the basis of the higher price charged to buyers in Gujarat State. The notices proposed demand of differential duty on this basis. Though respondent resisted the notices, the Assistant Collector confirmed the demand. The Collector (Appeals) however, took a different view.
3. Respondent had different prices for buyers in different regions. The price difference was based on the higher sales tax payable in respect of sales in Gujarat State and the fact that Central Sales Tax payable in respect of Inter State sales was much lower. In these circumstances, we are of the opinion that the buyers in Gujarat on the one hand and the buyers in other States other than Gujarat fell in two different classes and therefore two wholesale prices were admissible. The Assistant Collector was in error in demanding duty in respect of clearances made to buyers outside Gujarat on the basis of the wholesale price approved for buyers in Gujarat. We find no ground to interfere and accordingly dismiss the appeal.