1981 (7) TMI 244

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..... were initiated by the Government for revision of order-in-appeal No. 192/80, dated 6-2-1980 passed by the Appellate Collector of Central Excise, Bombay. The Government issued a show cause notice to M/s. Maharashtra Sugar Mills Ltd., Bombay (hereinafter called the assessee) asking them to show cause why the impugned order- in - appeal be not set aside. Government have carefully considered the repl .....

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..... ercise of the powers vested in them under Section 36(2) of the Central Excises and Salt Act, 1944 modify the impugned Order-in-Appeal No. 192/80, dated 6-2-1980 passed by the Appellate Collector of Central Excise, Bombay and hold that the loading charges and sorting/servicing charges recovered by the assessee from their customers should form a part of the assessable value of impugned goods.
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