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TMI Blog2005 (6) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal the appellants have challenged the order of Commissioner (Appeals). 2.The appellants are manufacturer of soda ash. Show cause notice was issued to them demanding differential duty of Rs. 54,891/- on 481.500 MT of soda ash on the ground that their normal price for the said goods in the course of wholesale trade was at the rate of Rs. 8070/- PMT but they have sold that quantity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... written submissions wherein they have taken the stand that the Commissioner (Appeals) has failed to consider the evidence placed on record by the appellants in the form of correspondence exchanged between the appellants and the buyers of the defective/impure soda ash sold at Rs. 7500/- PMT which constitute offer and acceptance of the buyers. The only basis on which it was concluded that assessable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods where black particles were present were of the same ISI specifications as the prime quality goods, as has been certified by the Chemical Examiner in his test report. He agrees that the Chemical Examiner in the report has also mentioned that few particles of extraneous matter were noticed in the sample which in general does not make the product unfit for normal use. 5.We find that although th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, we find that the appellants had sold the goods with black particles at a lower rate i.e. at the rate of Rs. 7500/- and this price cannot be rejected merely on the ground that quality of the goods is the same as per ISI specification as that of the goods without black particles. The presence of black particles in fact changes the sale price of the goods because of impurity present. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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