9911796707
TMI Blog1996 (12) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to demand of duty in respect of the amounts which are shown in the invoice against the heading charity. The learned lower authority has held that notwithstanding the decision of the Tribunal in the case of M/s. Mohan & Company v. CCE, Madras reported in 1987 (30) E.L.T. 624, this amount would be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters before us wherein it has been stated by some of the customers from whom they have obtained this letter that this amount was being paid voluntarily by them. He has clarified that the appellants do not have any written contract in regard to payment of these amounts as charity. 4. The learned DR has pleaded that the Coll. had distinguished the ratio of the decision of the Tribunal on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. However, the appellants plea would be acceptable only in the event of their establishing that the charity amount was paid voluntarily by their customers. The appellants have not produced any contract or the sales price lists in regard to the goods in question. The appellants plea would acquire credibility only in the event of affidavits being filed by the customers and also would require to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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