2003 (2) TMI 303

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.... Respondent. [Order per : Archana Wadhwa, Member (J)]. - The demand of duty has been confirmed against the appellants, which is the Calcutta Depot of the manufacturer, situated at Hosur and Madras. The said demand of duty has been raised on the ground that the said depot during the month of September, had sold the product at a higher value and had realised more price from their customers compar....

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....ri T.K. Kar, learned S.D.R., for the Revenue and after giving our careful consideration to the issues involved, we agree with the contention of the learned Advocate. The goods have been cleared from the factory situated at Madras after payment of duty. If the Revenue felt that the appellants are realising more value from their Calcutta depots, they should have referred the matter to the Central Ex....