MODERN WOOLLEN MILLS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard both sides.

(2.) The appellant filed this appeal against order -in -appeal passed by the Commissioner (Appeals).

(3.) In this case the appellants are engaged in the manufacture of yarn. The appellant filed price declaration declaring the price of prime quality and sub -standard quantity of the yarns. The demand was confirmed on the ground that the appellants were clearing the goods at lower rate than the rate at which similar comparable goods were also sold to independent buyers at their factory gate.