2000 (9) TMI 757

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....ant. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  An amount of Rs. 38,703.72 has been confirmed against the appellants who are manufacturers of plywood for Tea Chest. The appellants are selling the said product at factory gate to M/s. Andrew Yule & Co. Ltd. as also to two other two customers, M/s. Tirupati Timber and Packaging Pvt. Lt....

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....g their product to M/s. Tirupati and M/s. Ganpati at a lesser price, but they would pay the duty at a higher price at which they are selling the goods to M/s. Andrew Yule & Co. at the factory gate. As such, submits the learned Consultant, the entire position was clear to the Revenue in the year, 1991 itself. In any case, he submits that the factory gate sale price being available, the same has to ....