2004 (5) TMI 492

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..... hon, Member (T)]. - Appellants are an assessee under Central Excise Act manufacturing soda ash. During the period July 1985 to November 1995, they cleared certain quantity of product in lump form due to absorption of water/seepage of rain etc. into the stored soda ash in ice factory. On test, the parameters found did not permit the sale as Grade I or Light Grade II. The sale and clearance was .....

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..... r hearing both sides and considering the material, it is found : (a) There is correspondence exchanged as regards the effort and price for the damaged soda ash. The offer and acceptance are in writing and on record filed. The absence of a written contract would not ipso facto set aside the sale price of Rs. 4,000/- per MT not to be contractual. (b) The test reports of the actual goods .....

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