2011 (10) TMI 210

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..... pendent buyers. - E/28, 29, 30 & 31/04-Mum - - - Dated:- 13-10-2011 - Mr S.S.Kang, Mr.Sahab Singh, JJ. Appearance Shri Bhrat Rai Chandrani, advocate for Appellants Shri Y.K.Agarwal, A.C.A.R. for Respondent Per : S.S.Kang Heard both sides. 2. The appellants filed these appeals against the Order-in-Appeal passed by the Commissioner (Appeals), whereby the order demandi .....

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..... d. clearing the goods at the rate of Rs. 30/- per kg. In reply to the show-cause notice the appellants given the invoice numbers and price per kg in respect of the same goods cleared to various other independent buyers and the price is at a lower price than the goods cleared to M/s. Vinati Organics Ltd. This aspect was not taken into consideration while demanding the duty. As the appellants are no .....

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..... ials without any consideration. 6. We find that the demand is confirmed on the ground that the appellants are clearing their excisable goods to M/s. Vinati Organics Ltd. at a lower price than cleared to independent buyers. In reply to the show-cause notice the appellants submitted that to other independent buyers the appellants are clearing the goods at a lower price. During the year 1996-97, .....

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