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TMI Blog2018 (8) TMI 1660X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of removal of the goods from the factory, the appellant knew the value at which the goods were to be sold by their branches would be higher than that mentioned in the invoices. The very same product which has been cleared from the factory is sold from the branch office at a higher price - The allegations in the show cause notice as well as the basis for which the differential duty demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir Hyderabad Branch for project work at Cyberabad Convention Centre and at I Labs P. Ltd. in Hyderabad vide their Invoice Nos. 309 dated 18.10.2005 and 590 dated 31.1.2006 respectively. The assessable value adopted for the said goods at the time of removal from the factory to branch was ₹ 40,19,712/- whereas the goods were invoiced at their branch for ₹ 52,32,069/-. It appeared that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the demand confirmed is without any basis. It is also argued by him that after clearing the goods from the factory to the branch, some additional works such as ducting, piping, electrical and other installation works are also done and the branches raise bill for such activities. The demand is raised by the department on the air handling unit including the value of other parts fitted to it and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice as well as the basis for which the differential duty demand is very much clear from the show cause notice as well as the order passed by the adjudicating authority. We hold that mere mention of a wrong Section/Rule would not be much consequence to distort or interfere with the demand confirmed. We do not find any infirmity in the order passed by the Commissioner (Appeals). T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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