2007 (1) TMI 588

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....cise<br>Mr. R.K. Abichandani, President & Shri C.N.B. Nair, Member (Technical) For the Appellant: Shri V.K. Agrawal, DR Order Per. C.N.B. Nair :- Revenue is in appeal aggrieved by the quashing of the duty demand of Rs. 12.5 lakhs, modvat demand of about Rs. 4 lakhs etc. under the impugned order in appeal passed by Commissioner of Central Excise, Indore. 2. None has appeared for the ....

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.... the goods cleared from the factory were not the goods dispose of. On this issue, the Commissioner accepted the assessees contention that it could have been a situation of under valuation or price fluctuation in the market. 4. The contention of the revenue in the present appeal is that the order has been passed by the Commissioner without considering the specific evidence relied upon in the ....

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....rer who directly sold the goods to electricity companies. Therefore, it was in an ideal position to demonstrate how the prices behaved. Instead of defending the case on such reliable material, it only preferred speculative answers in defence. By accepting those explanations, the Commissioner has clearly exposed the findings to serious doubt. 6. We do not consider it necessary or appropriate to ....