2011 (7) TMI 357

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....ce : Shri S.Venkatachalam, Advocate For the Appellant/s Shri Parmod Kumar, SDR For the Respondent/s Per Jyoti Balasundaram  The challenge in this appeal is the differential duty demand of Rs.2,16,029/- on the ground that the price adopted for clearing the balance stock lying with the assessees after they ceased to have the right to use brand name "Banish" on insecticide mats and m....

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....ce of the assessees regarding unused quantity of insecticides bearing the brand name was either to destroy the goods or to sell them to the buyer and therefore the assessees sold at a lower rate. It is not the case of the department that the lower price at which the goods were sold to independent buyer was not genuine and therefore the price adopted for the earlier sale, when the assessees had the....