2017 (10) TMI 951

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....R.) for the Department ORDER Per: Mr. Anil Choudhary The brief facts are the appellants were engaged in the manufacture of Mixer Grinder Motors (U.V. Motors) falling under Chapter Head No.8501 of the Central Excise Act, 1985. The appellants had supplied Mixer Grinder Motors (U.V. Motors) to M/s Maya Appliances (P) Ltd., Thoripakkam, Chennai. The appellants had raised supplementary invoice....

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....ng increase of prices on the basis of which supplementary invoices had been issued on 26.08.2006. Further M/s. Maya Appliances (P) Ltd. did not agree to the increase of prices as claimed by the appellant. However, it further appeared that the value of Mixer Grinder Motor was shown less by the appellant at the time of raising invoice for the first time and paid duty on less value and thereafter the....

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....he Assistant Commissioner. Being aggrieved, the appellant is before this Tribunal. 3. Miss Stuti Saggi, Advocate, Amicus Curie urges that none of the facts on record have been found to be wrong or disputed by the Revenue. No further inquiry was made from the purchaser of the goods merely on the basis of while wild guesswork, the courts below have observed that the appellant declared less transa....

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....e invoices. Accordingly, she prays for allowing the appeal and to set aside the impugned order. 5. Learned A.R. for the Department relies on the impugned order. 6. Having considered the rival contentions and facts on records, I am satisfied that there is no material on record based on which the courts below have drawn the adverse inference of any manipulation of showing less transaction valu....