TMI Blog1996 (11) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... .P. Nambiar, Member (J)]. In this case, since a common issue is involved in the above appeals, they are taken up together for disposal. 2. The learned Consultant contended before us that the demand is on the following two counts :- (i) duty has been demanded on the pre-shrunk length of the fabrics in question; and (ii) art charges which are collected by the appellants are required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty even on the fabrics which were shrunk. 4. The learned DR drew our attention to Para 8 of the orders passed by the Collector (Appeals) and stated that this plea of the appellant was accepted by the Collector (Appeals) and it will be self-explanatory if Para 8 is read in full. 5. In a rejoinder, the learned Consultant stated that if that is the position he could not have confirmed the duty de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e included legally in the value. 7. A perusal of this para clearly goes to show that what the Collector (Appeals) held was that the value shall include the value of the grey cloth or fabric. This value admittedly has been taken into account by the appellant and there is no dispute in this regard. The Collector (Appeals) also did not give any finding to the effect that duty is to be paid on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the authorities below are controverted in the appeal. 9. The learned Consultant stated after going through the grounds of appeal that the same was not specifically denied or challenged by the appellants in the appeal. Inasmuch as the appellants have collected the charges from the customers, the value of the same is to be added for the purpose of the assessment. This finding of the lower au ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
