2007 (4) TMI 68

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.... against the impugned order whereby demand of Rs. 12,29,798/- was confirmed and penalty of the equal amount was imposed on the firm. 2. Brief facts of the case are that the appellants are engaged in the manufacture of Sandal Wood Oil and other essential oils. The revenue officers visited the premises of the appellant and it was found that the appellants are maintaining private record showing th....

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....the appellant is that 'commission' and 'extra' is not received from the customers but the same is commission paid to the middle man and extra is an amount spent regarding sale extra. 5. We find that the private records recovered from the appellant shows that the 'commission' and 'extra' spent on the sale is not deducted from the invoice value and it is added to the invoice value, therefore, we ....