2007 (3) TMI 73

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....peal No. 57/2004, dated 28-5-2004 passed by the Commissioner (A) confirming demands as per Order-in-Original No. 101/2003, dated 31-12-2003 passed by the Deputy Commissioner of Central Excise, Bangalore. 2. The appellants are engaged in the manufacture of transformers under a contract received from M/s. KIADB. The prices are all fixed in terms of the tender and the contract. M/s. KIADB is a Gov....

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.... the contract and there was no scope for indulging in undervaluation by fabricating the basic price to wards loading, unloading and testing charges. However, their plea has been rejected by both the authorities. 3. We have heard both sides in the matter. 4. We have perused the records and find that the appellants have produced work orders from M/s. KIADB, a Government of Karnataka undertakin....