2003 (2) TMI 316

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....Shri M.N. Basu, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The Revenue has filed the present appeal being aggrieved with the order passed by the Commissioner (Appeals). We have heard Shri T.K. Kar, ld. SDR for the Revenue and Shri M.N. Basu, ld. Advocate for the respondents. 2. As per facts on record, the respondents are engaged in the manufacture....

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....e notices have already issued and settled under KVSS and as such it was not open to the Revenue to again the dispute the assessable value. The Revenue in their memo of appeal have challenged the said order by contending that the present show cause notice was for lowering the assessable value at the time of clearance from factory gate whereas the earlier two show cause notices were issued on depot'....