1997 (8) TMI 268

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...., for the Respondent. [Order per : K. Sankararaman, Member (T)]. - The appeal by the Commissioner of Central Excise, Guntur is against the order-in-original, dated 22-5-1995 passed by the Commissioner dropping the proceedings for demand of duty by adding the element of Modvat credit pertaining to inputs viz., Aluminium Wire Rods, Steel Wires, etc., in the assessable value of the final produc....

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....e appropriate penalty on the Respondent. 2. The respondent has sent a telegram requesting for adjournment and for hearing the case at Chennai since their Counsel is resident there. We do not consider the request as tenable since the hearing of appeals by this Circuit Bench at Hyderabad has been arranged at the request of the assessees of this region. We have accordingly heard Shri Ravindra....

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....e was sale of the goods and the price was fixed as per a contract. Price List in Part II was filed declaring the price which was agreed price between the Respondent and their Customer, the Electricity Board, in the normal course of trade. There is no case made out by the Department that over and above the said price, the Electricity Board was asked to pay or that they paid any amount on account of....