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2007 (9) TMI 682

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....Member (Technical) Shri C. Lama, Authorized Representative (JDR) Shri L.V. Pai, Advocate for respondent JUDGEMENT Per : Shri M. V. Ravindran, Member (Judicial) All these four appeals are filed by the Revenue against Order-in-Appeal No. ZBN/290/M-V/2000 dt. 13/9/2000. 2. The issue involved in this case is regarding the confirmation of the demand and imposition of penalties against....

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....ically stated that he found that there was a considerable force in the appellant's arguments in presentation of their claim of actual clearance value. The arguments stated in OIO clearly confirm that the Deputy Commissioner did verify the relevant documents and had examined the discount pattern also. The chart given at page Np.16 of the OIO where full details of discount and turnover have been....