2017 (2) TMI 1064

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Asst. Comm. (AR), for respondent ORDER Per Ramesh Nair 1. The facts of the case is that the appellants are engaged in the manufacture of goods falling under Chapter 28, 29 & 34 of the Central Excise Tariff Act, 1985. The appellant had entered into an agreement dated 16/02/1996 with M/s.Albright & Wilson Chemicals (I) Co. Ltd. (hereinafter referred to as M/s.AWCICL") whereby it has been agreed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 000 to September 2001 cleared 13,507.955 MT of Sulphuric Acid @ Rs. 1300/- PMT to AWCICL Ambernath. Whereas during the above period, AWCICL Ambernath had received the same goods @ Rs. 1500/- PMT from their plant at Roha. 1.1 A show-cause notice was issued and demand was confirmed on the ground that the value of the comparable goods is more than the value at which the appellants have cleared the g .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... whether the details of goods sold to other customers have been produced before the lower authorities, he fairly accepted that the details were not furnished before the lower authorities. 3. Shri V.K. Shastri, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. 4. On careful consideration of the submissions made by both the sides a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X