1995 (12) TMI 193

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....per : Gowri Shankar, Member (T) ]. - None for the appellants in spite of the notice issued on 30-11-1995. 2.   We have heard the Deptt. Representative. The appellants filed two price lists in Part IV for tea chest panels manufactured by it. On the basis of these price lists and in view of the fact that all the goods were supplied to M/s. Sudershan Timber Company, the department proposed to....

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....ourse and that two are not related. However, the price list was filed in Part IV, i.e., for sales to or through a related person. The appellant has not produced any evidence in the form of bills showing direct clearances or to show that the sales to Sudershan Trading Co. were not to a related person. In the circumstances, we do not find any material to dispute the finding of the authorities below.....