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TMI Blog2011 (11) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... re discharging duty liability accordingly. Revenue authorities, in their grounds of appeal, have not disputed this finding of first appellate authority which would mean that there is no under-valuation of the goods cleared by the respondents. In our considered view, the impugned order, in its entirety, is correct and legal and does not suffer from any infirmity. - Decided against Revenue. - Appeal No. E/55/2006 and Cross Objection No. E/CO/06/2007 - Final Order Nos. A/2191-2192/2011-WZB/AHD - Dated:- 29-11-2011 - Shri M.V. Ravindran and Dr. P. Babu Shri Willingdon Christian, Advocate, for the Appellant. Shri S.K. Mall, AR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents under which the depositions were made included the confession that different firms located at different places were found to be fake and expenses were incurred by the manufacturing unit i.e. respondent. It is his submission that the trading firms did not have their own office and they were housed in the office premises of the manufacturing unit and there was no godown for storage of the goods or any machinery or administrative office. It is the submission that, on the contrary, though the bills were raised by the trading firms, the goods were supplied from manufacturing units directly to the customers, Central Excise invoices were raised in the name of trading firms. It is the submission that the authorized signatory and the Director o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leged undervaluation of the goods cleared by the respondents to trading firms which were operating from the manufacturer s premises for the period Feb. 1997 and March, 1997. Revenue is aggrieved by the order of first appellate authority on the ground that he has not considered the entire issue in its correct perspective. 7. On perusal of the records and going through the grounds of appeal of the Revenue, we find that the first appellate authority has specifically recorded in Para 14, the following findings as regards valuation : 14 As regards to valuation of goods cleared by the appellants, I find that appellants have produced the details of sales of the relevant period, on perusal of that I find that the appellants have cleared the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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