2005 (5) TMI 400

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....2005<br>E/961/2005 - A/429/2005-WZB/C-I <br>Central Excise<br>Valuation<br>S/Shri S.S. Sekhon, T. Anjaneyulu, JJ. REPRESENTED BY : Shri R. Nambirajan, Advocate, for the Appellant. Shri S.V. Parelkar....

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....this figure of 55% does not appear from the order to be sustained on any acceptable logic. The plea of the ld. DR that the appellants did not produce the Balance Sheets of their suppliers cannot be a ....