2006 (9) TMI 316

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....nt. Shri U.H. Jadhav, AR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides. 2. The facts of the case, in brief, for the purpose of disposal of this appeal are that the appellants had cleared stainless steel scrap falling under Chapter No. 7204.20 from their Turbhe Unit to various customers as well as their own plant at Khopoli. The price charged to the....

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....te and scrap. However, the Ld. Commissioner (Appeals) did not find this plea to have substantiated by means of any sort of documents at any stage as per the record to show that the said scrap was different, distinct variety like end cuts of solids or trimmings or mill scale or grinding dust as claimed. He therefore confirmed the duty demands on the grounds that the invoices were cryptic and since ....

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....e values as arrived at by the lower authorities have to be approved. We also rely upon the decision in the case of Ashok Leyland Ltd. v. CCE, Madras, 2002 (146) E.L.T. 503 (S.C.) to come to a conclusion that there is no case for the appellant on merits to upset the order on valuation arrived at. The duty demands are therefore required to be confirmed. 6. Keeping in mind the plea made befor....