2004 (8) TMI 741

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....or The Respondent : Vishal Agarwal ORDER Per Jyoti Balasundaram : The issue involved in the above appeals of the Revenue relates to valuation of Polyester Texturised Yarn manufactured and cleared by the respondents to customers situated in Bhiwandi and elsewhere. The case of the department in a nutshell, is that clearances to Bhiwandi customers were under-valued as the customers names and addr....

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....he Commissioner was justified in holding that there is no evidence brought out in the case by the Department to prove any flow back which would justify rejection of the invoice value, that the adjudicator was fully justified in holding that the show cause notice has erred in demanding duty on the entire quantity of goods cleared from the factory including quantity sold to buyers other than Bhiwand....