1999 (5) TMI 564

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..... [Order per : Lajja Ram, Member (J)]. -  In this appeal filed by M/s. U.P. Twiga Fiberglass Ltd., the matter relates to the valuation of "Twiga Insulation Resin Bonded Glass Wool Mat. Pipe Section." The appellants have declared their prices in part-I price list proforma and had also filed price lists in part-II price list proforma, when sales were effected to different class of buyers. The....

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....the goods which were similar as indicated in their price list part-II proforma, he submitted that the appellants had no grievance. 3. Shri Prabhat Kumar,  learned SDR referred to the show cause notice and submitted that there was no part-I sale and it is an admitted position that  the prices indicated in part-I price list proforma had no basis. As there was no factory gate sale, th....

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....ces for which the similar goods have been sold to other customers and for which the price lists have been filed in part-II price list proforma. To that extent we agree with the view taken by the Commissioner, Central Excise (Appeals). 5. As regards the type of goods for which there was no price indicated even in the part-II price lists, we agree with the contention of the learned Advocate th....