2000 (12) TMI 327

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....umar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The brief facts of the case are that on 18-8-1994, the appellants herein placed an order upon M/s. Sumitomo Corporation, Japan for supply of 22,500 metres of Seamless Steel Tubes for manufacture of High Pressure Industrial Gas Cylinders. As per the terms and conditions of the purchase order, 267.317 MTs of Se....

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....sel for the appellants Ms. Madhu Sweta submits that the supplier had mentioned the number of pieces as 4955 by mistake instead of 1239 pieces in the invoice. She submits that the mill certificate of M/s. Sumitomo Corporation clearly brings out that 1238 pieces of 4 multiple length and 1 piece of 3 multiple length have been imported and 4955 pieces refer to the number of gas cylinders to the manufa....