2014 (5) TMI 643

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..... by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri BB Sharma, Ld. Departmental Representative for the Revenue and nobody appeared for the respondents. 2. As per facts on record, the respondents are engaged in the manufacture of HR strips, MS pipes and GI pipes. Their factory was visited by the Central Excise officers on 20.09.2002, who conducted various checks .....

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..... of the Commissioner (Appeals), I find that he has discussed each and every entry appearing in the balance-sheet and has observed that there is no warrant in law to determine the sale price of the goods on the costing principles, even the costing was done by the Central Excise officers with many flaws. Further, in the absence of any evidence to the contrary, he has held that the entire case of the .....

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