TMI Blog2006 (9) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... S.S. Sekhon, Member (T)]. Heard both sides. 2. The facts of the case, in brief, for the purpose of disposal of this appeal are that the appellants had cleared stainless steel scrap falling under Chapter No. 7204.20 from their Turbhe Unit to various customers as well as their own plant at Khopoli. The price charged to their own unit at Khopoli was much lesser than the price charged for their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have substantiated by means of any sort of documents at any stage as per the record to show that the said scrap was different, distinct variety like end cuts of solids or trimmings or mill scale or grinding dust as claimed. He therefore confirmed the duty demands on the grounds that the invoices were cryptic and since the appellants before him were not able to explain in any manner as to why de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision in the case of Ashok Leyland Ltd. v. CCE, Madras, 2002 (146) E.L.T. 503 (S.C.) to come to a conclusion that there is no case for the appellant on merits to upset the order on valuation arrived at. The duty demands are therefore required to be confirmed. 6. Keeping in mind the plea made before us and reliance on the case of Punjab Tractors Ltd. v. CCE, Chandigarh, 2005 (181) E.L.T. 380 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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