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TMI Blog2011 (8) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... in appeal against the impugned order confirming the demand of differential duty of Rs.4,80,282/- alongwith interest and penalty of Rs. 50,000/- under Rule 173Q of the Central Excise Rules, 1944. 2. The brief facts of the case are that the appellants are the manufacturers of M.V.parts which they cleared to their own factory at Gurgaon for captive consumption during the period October 1993 to Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest and penalty was confirmed. On appeal before the first appellate authority, the adjudication order was confirmed. Therefore, the appellants are in appeal before us. 3. Mrs. P.Patil, the ld.advocate appearing on behalf of the appellants submitted that, in fact, the appellants have filed their price list during the impugned period and the same has been approved b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owledge of the department and the said price list has been approved by the competent authority. To support this contention, she placed reliance on the decision in the case of Ballarpur Industries Ltd vs. Union of India reported in 1994 (74)ELT 795(Del.). She also relies on the decision in the case of Rashtriya Chemicals & Fertilizers Ltd. vs Commr.of C.Ex., Mumbai reported in 2006 (202) ELT 622 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber,93 to March, 94 on the allegation of undervaluation of their clearances to their sister unit for captive consumption. In fact, it is on record that the appellants have filed their price list during the impugned period and the same was approved by the competent authority. Therefore, the allegation of suppression is not sustainable in the facts and circumstances of the case. In the case of Balla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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