9911796707
TMI Blog1996 (9) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... Joglekar, Member (T)]. - In these two appeals the facts are common. These are therefore being disposed of by this common order. 2. In Appeal No. C/734/91-A filed by M/s. REPRO request is made for adjournment. Since the issue is a covered one, we see no propriety in acceding to this request. In Appeal No. C/717/91-A the appellant's have requested for disposal of the case on merits. 3.&ems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not includible in the assessable value. As regards suppression it was claimed that agents were to be blamed and not the importers. Both the appeal memorandum are identical. 5. Shri Mohamed Ali, learned JDR was present in appeal No. C/717/91-A and Shri T.R. Malick, learned JDR was present in appeal No. C/734/91-A. In the arguments reliance was placed on the judgment in the case of General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and all other charges are being shown as 'commission' in their account. This being the case there is no warrant in the claim that commission as paid is divisible on 3 counts. The amount collected as commission in both cases was correctly held to be includible in the assessable value. Since the importers had paid, the charge there is no substance in their claim that the payment was not in their k ..... X X X X Extracts X X X X X X X X Extracts X X X X
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