2004 (4) TMI 249

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....J)]. - Heard both sides. The appellant filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants are engaged in the manufacture of DPC Aluminium Wire and strips and the goods manufactured by the appellant were cleared by Punjab State Electricity Board. A SCN was issued to the appellant on the ground that they were show....

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.... 5. In this case, demand is being raised only on the basis of a certificate issued by truck union. The appellants were showing the freight charges separately in the invoices. Further we find that the truck union issued another certificate showing the rate of the freight even higher than mentioned in the invoices. In these circumstances, we find that the certificate issued by the truck union is ....