9911796707
TMI Blog1996 (9) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... er (J)].- Case called. None appeared on behalf of the appellants nor we find any request for adjournment. On going through the issue involved in this case, we felt that the matter can be disposed of on merits in the absence of the party. Accordingly, we proceed to pass this order after hearing Shri G.D. Sharma, learned JDR for the Revenue. 2. Shri Sharma submitted that dispute relates to det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submission made in the E.A. 2 application as well as the submissions made by the Respondents M/s. Amod Stampings. After going through both ground of the case, application under Section 35B(4) and cross-objection memo and arguments made during personal hearing, it is observed that the Respondents sold laminations to various parties in prices ranging from Rs.30.75 to Rs. 32.29 excluding packing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the fact that party has sold goods to others also in addition to captive consumption, we concur with the view expressed by the Collector (Appeals) that the price at which the goods are sold to the customers are to be taken as price in respect of the goods which were captively consumed. Since we do not find any infirmity in the impugned order, we accept the contention of the Revenue and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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