2005 (9) TMI 351

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....G. Chacko, Member (J)]. - The respondents in this appeal were engaged in the manufacture of Oxygen and Acetylene. During the period of dispute (September '94 to February '95), they charged price of Rs. 1247/- per 100 cum. of liquid oxygen cleared to independent industrial consumers, while adopting the price of Rs. 650/- per 100 cum. in respect of the goods stock-transferred to their Bangalore un....

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....rieved by the view taken by the lower appellate authority. 2. The appellant is represented by ld. SDR. There is no representation for the respondents despite notice, nor any request of theirs for adjournment. 3. Ld. SDR submitted that it was not factually correct for the learned Commissioner (Appeals) to hold that there was no sale at factory gate to wholesale buyers. In terms of the l....