2007 (4) TMI 576

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..... Shri Bipin Verma, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2. The duty demand has arisen on account of two disputes - one that the goods sold to the DTA unit of the appellant EOU had been under-valued. The duty demand on this count is Rs. 72 lakhs. The second is that the private record of the recipient DTA unit sh....

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....ral Board of Excise & Customs. 4. On the charge of clandestine clearance, it is being pointed out that accounts tallied in all respects (quantity, value, etc.). The only difference is that sales invoice dates and dates of receipts in the private record did not tally in respect of some consignments. The learned Senior Counsel would contend that since supply and receipts matched in all mater....