1997 (12) TMI 278

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....espondent. [Order per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing, but has sent a request for transfer of the appeal to the Mumbai Bench. At the same time appellant has also made written submissions on merits. Hence we proceed to dispose the appeal on merits, on hearing Shri M. Ali, JDR and perusal of papers. 2. Having supplied cleared excisab....

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....nvoices were prepared and credit notes were issued. These allegations found in the present memorandum appeal were not made before the lower authorities. The case put forward before them was that supplies were made and in subsequent negotiations price was reduced. That was a totally different case from the one presented now. If supply had been made at certain prices, subsequent reduction of prices ....