1997 (12) TMI 294

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..... ce U.L. Bhat, President]. - Respondent is absent in spite of notice of hearing but has sent a request for disposal of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Respondent, manufacturing voltage stabilisers of various kinds under the brand name 'V' Guard belonging to M/s. Prompt India and selling the entire manufactured products to M/s. Prompt India fil .....

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..... the Central Excise Act, 1944, which was dismissed by the Collector (Appeals). Hence the present appeal by the Department. 3. The only contention urged in the Memo. of Appeal is that besides the price shown in the price lists additional consideration flowed from the buyer to the seller and such additional consideration should become part of assessable value. Additional consideration was by wa .....

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..... wholesale market. The show cause notice did not raise any contention of flow of additional consideration from the buyer to the manufacturer over and above the price as shown in the price lists. In our view, the Department cannot agitate before the Collector (Appeals) or before the Tribunal in an appeal against price list approval order, any contention or ground not raised in the show cause notice. .....

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