1998 (12) TMI 261

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..... he Respondents. [Order per : Gowri Shankar, Member (T)]. The common question that arises in these appeals is whether the appellant manufactures, as claimed by him, two different varieties of brass rods and wires. The appellant had filed price lists for industrial and commercial quality of these goods, indicating the assessable value for the latter to be higher than the former by about 15 .....

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..... imself to the cardinal question as to whether there is a difference between the two grades, and if so, whether the difference justifies the difference in prices. He concludes that two qualities are the same because they were not separately declared in the price lists and separate records were not maintained for them in the RG 1 register and RT 12 returns. This is wrong, price lists were separately .....

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..... e that leads to increase in price. In that case, it would have to be shown by the appellant that this larger content of copper in the industrial grade can be established, and if established would justify the increase in the price to the extent claimed. We therefore set aside the impugned order and allow these appeals by way of remand to Commissioner (Appeals). Either side may lead fresh evidence, .....

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