1999 (5) TMI 558

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..... Respondent. [Order per : C.N.B. Nair, Member (T)]. The duty demands in these appeals are in respect of steel sheet cuttings remnants sold by the appellants from their factory, mostly, to their joint ventures. Brief facts of the case are that the appellants import steel sheets and use them in the manufacture of Automobile body panels by the process of pressing. The valuation of the cuttin .....

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..... mentioned in the impugned order for holding that the sale price of the remnants did not constitute normal wholesale price. No legal provision has also been relied upon to support the rejection of the transaction price. He therefore, submitted that the price charged by the appellant to the buyers was a correct price for the purpose of assessment of the goods and the demands for additional duty are .....

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..... t the non-mention of this legal provision in the impugned order would not make the order incorrect. He also submitted that the appellants had declared the goods as scrap and waste while they were not scrap or waste at all. He further submitted that as the goods had been mis-declared as waste and scrap, the adjudicating authority was right in invoking the extended period in the Show Cause Notice. .....

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