2000 (7) TMI 915

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.... [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the order, dated 24-2-2000 passed by the Commissioner (Appeals), Central Excise, Jaipur. 2. The respondents are independent processors. They paid duty based on the value declared by the trader as they were availing benefit of the procedure prescribed under Notification No. 27/92-C.E. (N.T.), da....

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....ring the value of the goods under Section 4 of the Act, the duty and other elements constituting the price. That means they cannot blindly take the price declared by the merchant manufacturers while filing the declaration. Even Notification 27/92- C.E. (N.T.), dated 9-10-92 casts responsibility on the manufacturer to furnish information including the price at which they are selling the goods. That....

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....roperly analysed by the Commissioner (Appeals) as can be seen from the impugned order. He submitted that nothing has been discussed to show that whether the assessee has connived with the trader in giving such declaration. 5. We have carefully considered the submissions made by both the sides. There is some force in the arguments advanced on behalf of the assessee that they had no way of kno....