2019 (6) TMI 120

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....TECHNICAL) Shri R.K. Dwivedy, ADC, Authorized Representative for the Appellant Shri S.S. Gupta, C.A. for the Respondent ORDER Per: Dr. D.M. Misra This appeal is filed by the Revenue against Order-in- Original No. 09-10/ANS/2010-11 dated 31.01.2011 passed by the Commissioner of Central Excise, Mumbai-III. 2. Briefly stated the facts of the case are that the respondent had undertak....

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....ing authority. Hence, the Revenue is in appeal. 3. Reiterating the grounds of appeal, the learned AR for the Revenue has submitted that the price of the copper scrap as declared by the principal manufacturer and considered by the respondent is incorrect as the price of copper scrap sold by the dealers were much higher. He submits that the learned Commissioner did not take into consideration the....

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....es of law laid down by the Hon'ble Supreme Court in the cases of Sarvesh Refractories (P) Ltd. - 2007 (218) ELT 488 (SC), MDS Switchgear Ltd. - 2008 (229) ELT 485 (SC) and Commissioner of Central Excise, Mumbai Vs. Lajya Dyeing & Bleaching Works - 2008 (224) ELT 345 (SC) and the Tribunal in the case of Tata Oil Mills Co. Ltd. - 1997 (91) ELT 144 (T). 5. We have carefully considered the subm....