2017 (9) TMI 1553

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....ocate for the Respondent ORDER Per: Shri P. K. Choudhary Revenue filed this appeal against the order of the Commissioner (Appeals). 2. Heard both sides and perused the records. 3. The facts of the case are that the respondent was engaged in the manufacture of Veneers and Plywood. A Show Cause Notice dated 31.07.2006 was issued alleging that the respondent deliberately undervalued th....

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.... By the impugned order, the Commissioner (Appeals) rejected the appeal filed by the revenue. 3. The Ld. A.R. reiterated the grounds of appeal. 4. On the other hand, the Ld. Advocate relied upon the decision of the Hon'ble Supreme Court in the case of Tamil Nadu Housing Board Vs. collector of Central Excise, Madras, (1994 (74) ELT 9 (S.C)]. 5. I find that it has been alleged in the Show Ca....