1996 (10) TMI 237

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..... e of notice of hearing. However, appellant has sent a request for disposal of the appeal on merits. 2. Appellant is engaged in the manufacture of vegetable products falling under erstwhile Tariff Item 13. The prices of vegetable products are controlled by the Government in consultation with the Associations of the Manufacturers and prices have been revised from time to time. At the time relevant .....

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..... allenged. 3. The Collector (Appeals) held, and this view is supported by Shri M. Ali, JDR, that distribution charges had been taken care of by the Government in fixing the ex factory price and, therefore, the amount collected as distribution charges by the appellant should be treated to be part of the assessable value as that was not against the expenses incurred for distribution charges, which .....

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