2001 (4) TMI 149

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..... President]. - This appeal is at the instance of Revenue. They question the correctness of Order-in-Appeal No. 769-CE/BPL/2000, dated 6-7-2000. 2. Short facts necessary for the disposal of the appeal are as follows :- Respondent, assessee manufactures Transformers. They entered into a contract for the sale of one of the Transformers to a third party for a consideration of Rs. 1,25,000/-. A transf .....

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..... s anything more than Rs. 1,25,000/-. That contract was completed between the parties long prior to the supply of the Transformer. The contracting party was not prepared to pay anything more than Rs. 1,25,000/- towards the price of the goods. By mistake the assessee showed the value at Rs. 1,85,000/- in the Invoice and duty paid accordingly. When this mistake was noted he claimed refund. The said c .....

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