TMI Blog2017 (2) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... machine has different specifications and there are clear variation in all the machines supplied by the appellant. It is also observed that there is no case of the Revenue that by undervaluing the goods, the appellants have recovered some extra consideration towards the sale of the various sub-assembly of the injection moulding machine - Appeal allowed - decided in favor of the assessee. - E/976/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erential duty was computed which was confirmed by the adjudicating authority in the order-in-original. A penalty of equal amount of duty was imposed under Rule 173Q and an interest was also demanded under Section 11AA of the CEA, 1944. Being aggrieved by the order-in-original, the appellant filed appeal before the Commissioner (Appeals) which came to be rejected. Being aggrieved by the said order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was confirmed by the lower authorities on the pretext that all the machineries supplied by the supplier are same. Therefore, the demand was confirmed by taking the highest price of one of the buyer and that price was applied in all the cases. On going through the sample invoices shown by the learned Counsel, we observed that every machine has different specifications and there are clear variatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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