NARENDRA AND CO. Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) Appellants filed this appeal against the order in appeal passed by the Commissioner (Appeals).

(3.) The appellants engaged in the manufacture of Gun Powder, Slurry and Safety Fuse and clearing the goods on payment of duty. A show cause notice was issued to the appellants on the ground that appellants deliberately mis -declared the price lower than the price actually charged from the customers in their invoices and this was done by the appellants to evade payment of duty.