2004 (4) TMI 443

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....he Appellant. Shri J.R. Madhiam, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Heard both sides. The appellants received Coal Tar from M/s. Tisco free of cost for processing in their factory as per a "Work Order". After processing, they delivered the entire quantity of pitch back to M/s. Tisco and also part quantity of the Anthracene oil recovered from the Coal ....

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....of inferior quality has not been accepted by the lower authorities in the absence of any proof to that effect. No evidence has also been produced before us to substantiate the claim that the anthracene oil supplied to M/s. Tisco was different from what has been sold outside. 3. The appellants have also claimed that the supply made to M/s. Tisco should be deemed to be "sale" since they are ....