2004 (5) TMI 492

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....ellant. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants are an assessee under Central Excise Act manufacturing soda ash. During the period July 1985 to November 1995, they cleared certain quantity of product in lump form due to absorption of water/seepage of rain etc. into the stored soda ash in ice factory. On test, the parameters found did ....

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....missioner (Appeals) upheld the order of Assistant Collector. Hence this appeal. 3. After hearing both sides and considering the material, it is found : (a)     There is correspondence exchanged as regards the effort and price for the damaged soda ash. The offer and acceptance are in writing and on record filed. The absence of a written contract would not ipso facto s....