2015 (5) TMI 163

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....Shri Rakesh Goyal, Additional Commissioner (AR) For the Respondent : Shri B S Indani, Adv. ORDER Per: P K Jain: This is an appeal filed by the Revenue against the order of the Commissioner (Appeals). 2. Brief facts of the case are that the respondents were manufacturing 'diesel engine model FL-400' and were clearing the same to a related party viz. M/s. Piaggio Greaves Ltd., Bar....

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....d as Rs. 13,934/-. In respect of other cost/overheads, in the certificate dated 7.8.2000, the amount indicated was Rs. 4,566/- while in the case of cost audit report, the amount was Rs. 7,381/-. A demand notice was issued taking the material cost as per certificate dated 7.8.2000 and other cost/overheads as per cost audit report. 4. The respondent's contention is that the material cost has ....