TMI Blog1996 (2) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... ue whether the value of regulators is liable to be included in the assessable value of fans manufactured by the appellant for the purposes of excise duty prior to 19th June, 1977. The identical issue, relating to fans manufactured by the appellant at its Agra factory, was before this Court in Civil Appeal No. 2716/84, which was decided on 1st May, 1984. There it was the Union of India which was th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved here is the same as that involved in C.A. No. 479/82 but, the period being different, an appeal was filed by the appellants before the CEGAT. The appeal was dismissed on the ground that there was a delay of 38 days which was not satisfactorily explained. Having regard to what is set out in the order under appeal and having regard also to the merits, we think it proper to set aside the order un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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