2000 (7) TMI 317

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....i Gowri Shankar, J.N. Srinivasa Murthy, JJ. REPRESENTED BY : Shri U.V. Gaitonde, JDR, for the Appellant. Shri N.J. Gheewala, Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  As is so often the case, there is absolutely no ground shown in support of the department's stay applications. However, as the issue for consideration in these appeals itself is cove....

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.... that the Commissioner has erred in his conclusion that it is for the department to show that the fact of advances has resulted in depression of the price. It is contended that the price must be the full consideration for the sale of the goods. The decision of the Tribunal in Resistance Alloys (India) Ltd. v. CCE - 1995 (77) E.L.T. 721 is relied upon. 4. The judgment of the Supreme Court i....

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.... consideration for the sale of the goods. No such existence of any additional consideration has been shown. The advance paid was part of the price. This ground also does not merit consideration. 6. The Tribunal's decision in Resistance Alloys (India) Ltd. v. CCE - 1995 (77) E.L.T. 721 holding that the burden was upon the assessee to prove that the deposits received by it from each of the b....