Judgment
1. This is an appeal filed by the Revenue. The short point is to be considered is whether different prices for different territories are permissible under Section 4 of the Act. We find that the Commissioner (Appeals) while deciding the issue in favour of the assessee has followed a series of decisions of the High Court and the Tribunal including in the case of Goramal Hari Ram v. CCE, Delhi reported in 1994 (69) E.L.T. 269.2. Since the issue has already been concluded and considered by the decision referred to above, we do not find any infirmity in the impugned order and in the result the appeal is dismissed.