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TMI Blog1986 (9) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate , for the Respondent. [Order per : K.L. Rekhi, Member (T)]. - The respondents manufactured concrete sleepers for exclusive supply to the Indian Railways. In the manufacture of such sleepers, an iron component called malleable cast iron insert was used. This component was supplied by the Railways to the respondents free of charge and consequently the respondents did not include it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cutta High Court judgment reported at 1983 E.L.T. 733 while the respondents relied on the contrary judgment of the Andhra Pradesh High Court dated 26-10-1984 in the case of M/s. Mysore Structurals Ltd. (W.P. No. 6696/1980). We put it to both sides that the issue on merits stood squarely settled by a subsequent judgment of the Supreme Court in the case of M/s. Empire Industries Ltd. [1985 (20) E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department, with the Superintendent's letter dated 20-11-1980. Later, the Assistant Collector issued the impugned show cause notice proposing to include the cost of inserts in the assessable value of sleepers. On adjudication, he approved the revised price lists with such inclusion. His approval has, therefore, to relate back to the date from which the respective revised price list was to take eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly submitted two new price lists No. 2/80 and 1/81. We find. further that in price list No. 1/80 there is no mention at all of any decision of the Assistant Collector to include or exclude the cost of inserts. Nor has any other proceeding been brought to our notice in which the Assistant Collector took any such decision. When these facts were put to the respondents during the hearing, all th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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