2011 (10) TMI 210

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....bsp;  Heard both sides.  2. The appellants filed these appeals against the Order-in-Appeal passed by the Commissioner (Appeals), whereby the order demanding duty and penalties was upheld.  3. The brief facts of the case are that M/s. Viral Alkalies Ltd. engaged in the manufacture of  Potassium Carbonate. The appellants are clearing the goods to various buyers including M/....

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....he price is at a lower price than the goods cleared to M/s. Vinati Organics Ltd. This aspect was not taken into consideration while demanding the duty. As the appellants are not related to M/s. Vinati Organics Ltd. and the appellants were clearing the same goods to other independent buyers at a much lower price, therefore, it cannot be said that  the goods cleared to M/s. Vinati Organics Ltd.....

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....yers. In reply to the show-cause notice the appellants submitted that to other independent buyers the appellants are clearing the goods at a lower price. During the year 1996-97, the appellants cleared the goods to A.V.M. Sales Corp., S. N. Enterprises, Krishna Chemicals and other independent buyers at the rate of Rs. 15 per kg. Similar is the situation in the year 1997-98 where the same goods hav....