2003 (2) TMI 406

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..... un Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The notice issued to the appellant alleged that it did not declare the correct value of the compressors manufactured by it, since it did not include in the value of these compressors the value of the essential parts which were wrongly declared as accessories, and by showing the part of the true value of the compr .....

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..... e compressors or its parts is transferred to the cost of the parts. 3. It was the contention of the Counsel for the appellant that this dispute had its guesses in the notice issued to it in February, 1986 alleging undervaluation of the goods for the same reason. In his order passed on 31-12-1998 adjudicating on this notice, the Commissioner has held that the goods alleged in the notice to be par .....

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..... ccountant to the Commissioner (Appeals) to show that the position on the basis of which the Commissioner came to his conclusion in 1998 with regard to the earlier show cause notice no longer holds good. The earlier pricing pattern has drastically changed. 4. The order of the Commissioner (Appeals) is silent as to the certificate of any cost accountant. In these circumstances, we are of the view .....

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