2001 (3) TMI 426

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.... Respondent. [Order per : C.N.B. Nair, Member (T)]. - The impugned order has raised a duty demand ot Rs. 13,444/- and imposed a penalty of Rs. 2,000/-. The dispute is with regard to valuation of the steel items manufactured by the appellants. The appellants were selling the products at different prices to parties located at different locations. The Excise Authorities have held that the ex-facto....

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....ontention that different sale prices to dealers located at different states had to be accepted for valuation of goods. 2. We have heard the ld. SDR also. 3. The price variations are explained by the appellant as the result of regional differences. There is no evidence on record to show that these prices were not commercial prices. There is nothing on record to show that depressed price....