ORDER 1. The issue raised in this appeal is where there are different prices for different dealers of the same class of buyers by way of commercial f consideration whether such prices cannot be rejected. The identical issue had already been decided in favour of the assessee by the Tribunal in Gora Mal Hari Ram Ltd. v. CCEI. Although a submission was raised before the Tribunal which was minded to follow the decision in Gora Mal Hari Ram Ltd.1 that the decision had been challenged before this Court, it appears that this was an incorrect submission. The Department has in fact accepted the 9 decision in Gora Mal Hari Ram Ltd.1 and has not impugned the same. The Tribunal having merely relied upon the decision in Gora Mal Hari Ram Ltd.1 we see no reason to interfere with the decision of the Tribunal. 2. The appeal is dismissed.