TMI Blog1996 (10) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... unravel all the facts. 3. The appeal memorandum indicates that the appellants are engaged in the manufacture of goods under erstwhile Tariff Item 68 of Central Excise Tariff and preferred a refund claim for Rs. 27,346.40 in respect of duty paid on bought out items and on certain design charges alleging that the duty had been paid on these items under protest. The basis of the claim was that no processing has been done on the bought out items by the appellants. Apparently Assistant Collector agreed with the appellants and allowed the refund claim. A copy of the order is not before us. Appellants have produced only a copy of the letter of the administrative officer enclosing a cheque for the amount to be refunded. The Collector of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the assessable value. He also held that design charges were incurred for promoting sales of the machines and rendering machines workable and, therefore, the design charges should be included in the assessable value of the manufactured products. 5. Appellants have filed an affidavit terming the same to be Cross Objection . We take it that appellants were filing the affidavit only to reflect their submissions. We take it to be written submission. In Paragraph 3(B) of the written submission, it is stated as follows :- The main point for determination is whether the value charged on the parts so purchased from the open market which became integral parts/components of the machinery should be considered for determination of the assessab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision [or] order as may be specified by Collector of Central Excise in his order. There is nothing in this provision to indicate that Collector of Central Excise could pass such an order only in reference to decisions or orders of lower authorities passed after the incorporation of Section 35E. This provision was in replacement of erstwhile 35A(2) of the Act conferring suo moto power of Collector of Central Excise to review orders passed by the subordinate authorities. Section 35E of the Act incorporated w.e.f. 11-10-1982 limits the power of the Collector of Central Excise inasmuch as it enables him to direct the lower authorities to a decision from the Collector of Central Excise (Appeals) while the pre-existing power enables him to r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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