9911796707
TMI Blog1987 (4) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... : K.L. Rekhi, Member (T)]. - These ten appeals involve identical issues, arise out of a common order-in-appeal and relate to the same appellants. There are, therefore, disposed of by this common order. 2. The appellants are not represented today. In their letter dated 20.4.1987, they have sent written submissions for our consideration and have requested for disposal of their appeals on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the department. No part of the demands raised by the department was, therefore, hit by the time-bar of Rule 10. 4. So far as the merits of the demands are concerned, the learned representative of the department stated that the matter required to be remanded to the Assistant Collector for revising the demands in the light of the valuation law since laid down by the Hon'ble Supreme Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory gale. (4) Interest on delayed payment. - It is deductible, being an element of cost incurred after removal of the goods from the factory gate. (5) Extra packing charges. - (Gunny bags and cartons) If the factual position was that the appellants' goods (glass bottles, phials and chimneys) were generally delivered to their wholesale customers only in the primary packing of straw and/or coir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnish such break-up to the satisfaction of the Assistant Collector within three months from the date of receipt of this order. Thereupon, the Assistant Collector should re-quantify the amount of the demands in the light of our above observations. 7. Accordingly, we allow the ten appeals, set aside the lower orders and remand all the matters to the Assistant Collector for a fresh adjudication in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
