2000 (5) TMI 410

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....94-CE (NT) dated 4-7-1994 had not been stated in the dealer's invoices on the strength of which the credit had been taken. The Additional Commissioner, in her order, recorded a finding of fact to the effect that the party filed additional evidence and details of all invoices issued by the manufacturer to the supplier which contained full particulars. Even after having recorded such a finding of fact, the adjudicating authority observed, in her order, to the effect that the assessable value of the goods had not been given by the party even at the time of filing additional information in respect of 5 out of the 6 invoices in question. On the basis of this finding of fact, the adjudicating authority confirmed the demand as already stated. Agai....

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....acturer's invoices. The appellants did this for the 5 invoices issued by M/s. CITCO (dealers/input suppliers). As regards the remaining invoice which was issued by M/s Reliable Electrodes (dealers/input suppliers), the appellants did not produce any certificate from the dealer. The adjudicating authority considered the additional information stated in the dealer's certificates produced by the appellants and reached a categorical finding that the additional evidence and details of the manufacturer's invoices contained full particulars. It was after having reached such a clear finding of fact in favour of the assessees that the adjudicating authority passed the order confirming the demand of duty against the appellants. 4.  Ld. JDR ha....