1998 (12) TMI 140

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.... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein are aggrieved by the order of the Additional Collector of Central Excise, Indore, by which he has confirmed a duty demand of Rs. 61,528.08 on regular OK auto tyres removed without payment of duty during the period from December, 1984 to April, 1985 (show cause notice was issued on 11-11-1985) in the guis....

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....l drawn vehicles. In the present case, the purchasers of tyres from the appellants had clearly deposed that they had neither placed any orders for ADV tyres nor received any such tyres and the invoices, etc., for the goods indicated the price chargeable for auto tyres, although the goods have been described as ADV tyres and the defence of the assessees that the only criterion required to be satisf....