2004 (9) TMI 537

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....Rao, Advocate, for the Appellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Appellants herein are engaged in the manufacture of paper and paper board at Meerut. They have two manufacturing units, Unit No. 1 being engaged in the manufacture of craft paper and Unit No. 2 being engaged in the manufacture of Paper Board. They sell their ....

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....ch they paid duty at the time of transfer to consignment agents vis-a-vis selling price at which the consignment agents sold the goods. Details of differential duty payable for the financial year 2000-2001 were furnished and differential duty was shown as Rs. 1,94,744/-. Subsequently they made a final estimate of duty payable which worked out to Rs. 32,900/- for 1999-2000 and Rs. 6,52,917/- for 20....

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....appeals. 2. We have heard both sides. The Department has adopted the sale price of Rs. 26/- per Kg. of Duplex Board of a particular consignment agent, namely, Premier Print Pack (as per Invoice No. 1919 dated 20-12-2000) as price for sale to the consignment agents. Before passing of the impugned order the appellants submitted account sales of all consignment agents for the purpose of worki....