2007 (5) TMI 123

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....in-Appeal No. 239/04-C.E., dated 31-12-2004 passed by the Commissioner of Central Excise-II Hyderabad. 2. The appellants have two units which are close by. One unit manufactures ingots (furnace division) and sends them to re-rolling division for further conversion to re-rolled products of various sizes. On investigation, it was seen that there was under-valuation of the goods which are sent fro....

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....er. The appellants are highly aggrieved over the impugned order of the Commissioner. 3. Shri Kamala Vishnu learned Advocate appeared for the appellants and Shri K. Sambi Reddy learned JDR for the revenue. 4. Heard both sides. We find that when the DGCI officers detected the under-valuation and persuaded the appellants to pay the differential duty of Rs. 3,37,989/- the same was promptly paid ....