2005 (7) TMI 493

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.... the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. The dispute is about the assessable value of pepsi manufactured by the appellant during the period 1994-95. The appellant was paying duty on a value of Rs. 44/- per crate of pepsi. Under the impugned order, the assessable value has been refixed at Rs. 54/- by holding that the appellant was making ....

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....e not able to sell in the market at a higher price than that. [9] 2.Learned SDR has pointed out that the Commissioner has gone in detail into the method of billing and collection made by the appellant, and the findings are well supported. 3. Prima facie, there is merit in the appellant's contention. When the value of neighbour's unit was also at the same price of the appellant, there i....