Per Archana Wadhwa : The very short question involved in the present appeal is as to whether the respondents can clear the second quality goods at lower price than their normal price under a contract.

2. The Commissioner (Appeals) has given a relief to the respondents by observing as under :

"I have carefully gone through the case records, grounds of appeal and the submissions made by the respondent. On perusal of the impugned Order-in-Original and grounds of appeal it is observed that the demand of duty on alleged suppressed value was raised for Rs. 1,78,715.00 as department observed that the respondents reduced the prices of the goods which were removed against the invoices as mentioned above purposefully in order to pay less duty though in their declaration filed with the department as per provisions of Rule 173C the appellants had shown some other value and this aspect was totally ignored by the adjudicating authority while deciding the case. The respondents in their defence submitted that the department was well aware that in course of manufacture and storage of finished goods some inferior quality of goods was being generated. In this regard they have drawn the attention o