1981 (9) TMI 284

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..... nsidered the points raised in the revision application those urged during the course of personal hearing and have examined the records of the case. 2. The facts of the case are that the applicants produced belt conveyors which were liable to Central Excise duty under Item 68 of Central Excise Tariff. The applicants manufactured different types and sizes according to the specifications given .....

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..... e basis of invoice price as provided under the notification quoted above. 3.1. The proviso (iv) of the Notification No. 120/75, dated 30-4-1975 which is under consideration in the revision application is quoted below :- "(V) the invoice price is not influenced by any commercial, financial or other relationship whether by contract or otherwise between the manufacturer and any person associat .....

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