2011 (4) TMI 156

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..... and equal penalty are sustainable. - E/57/2004 and E/1444/2004 & E/CO/18/2005 - - - Dated:- 6-4-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. Shri K.S. Venkatagiri, Advocate, for the Assessees Shri V.V. Hariharan, Jt. CDR for the Department Per Dr. Chittaranjan Satapathy Heard both sides. 2. Major part of the demand is on account of enhancement of val .....

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..... finding in respect of transaction of the raw material is that the relationship has not influenced the price and since there is no other reason to hold the appellants and the buyer to be otherwise related the demand on account of the alleged undervaluation of the impugned goods cannot be sustained. 4. As regards the second part of the demand relating to non-payment of full duty on branded goods .....

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