2004 (8) TMI 741

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..... Per Jyoti Balasundaram : The issue involved in the above appeals of the Revenue relates to valuation of Polyester Texturised Yarn manufactured and cleared by the respondents to customers situated in Bhiwandi and elsewhere. The case of the department in a nutshell, is that clearances to Bhiwandi customers were under-valued as the customers names and addresses were not known and not ver .....

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..... in holding that there is no evidence brought out in the case by the Department to prove any flow back which would justify rejection of the invoice value, that the adjudicator was fully justified in holding that the show cause notice has erred in demanding duty on the entire quantity of goods cleared from the factory including quantity sold to buyers other than Bhiwandi buyers, that there is no bas .....

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..... 62 that the allegation that the name of the buyer shown in the invoice is fictitious, is true to some extent, on the ground that name of the buyers are fictitious. However in view of the fact that we are upholding the Commissioner's order dropping the proceedings initiated against the assessees, we are of the view that we are not required to deal with the point raised in the cross-objection a .....

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