1996 (9) TMI 423

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..... hort point to be considered in this case is whether forwarding charges, Angadia charges and testing charges are required to be added to the assessable value or not. 2. When the matter was posted for hearing, none appeared on behalf of the appellants. However, they have requested to decide the case on merits particularly in view of the fact that amount involved in this case is Rs. 60,506.20 only .....

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..... dents incurred and charged by issue of debit notes should be included in the assessable value, because value for the purpose of assessment should be determined in terms of Section 4(1)(a) of Central Excises and Salt Act, even though the assessee avail of the benefit of invoice price under Notification 120/85. As regards time bar issue, I see sufficient justification in the arguments of the applica .....

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