2011 (7) TMI 1044

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.... Shri V.V. Hariharan, JCDR, for the Respondent. ORDER [Order per : Jyoti Balasundaram, Vice-President]. - In both these appeals, duty demands have been confirmed together with penalties on 'demo cars' on the ground that their price was lower than the price fixed for other cars and hence the price was not the sale consideration for sale and, therefore, payment of duty on transaction value was not....