2011 (10) TMI 210

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.... for Respondent Per : S.S.Kang    Heard both sides.  2. The appellants filed these appeals against the Order-in-Appeal passed by the Commissioner (Appeals), whereby the order demanding duty and penalties was upheld.  3. The brief facts of the case are that M/s. Viral Alkalies Ltd. engaged in the manufacture of  Potassium Carbonate. The appellants are clear....

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....red to various other independent buyers and the price is at a lower price than the goods cleared to M/s. Vinati Organics Ltd. This aspect was not taken into consideration while demanding the duty. As the appellants are not related to M/s. Vinati Organics Ltd. and the appellants were clearing the same goods to other independent buyers at a much lower price, therefore, it cannot be said that  t....

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.... at a lower price than cleared to independent buyers. In reply to the show-cause notice the appellants submitted that to other independent buyers the appellants are clearing the goods at a lower price. During the year 1996-97, the appellants cleared the goods to A.V.M. Sales Corp., S. N. Enterprises, Krishna Chemicals and other independent buyers at the rate of Rs. 15 per kg. Similar is the situat....