2002 (4) TMI 130

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Order-in-Appeal No. 980-CE/DLH 2001, dated 16-10-2001 of the Commissioner of Central Excise, New Delhi. 2. The COD application seeks condonation of delay of 27 days in preferring the appeal. Upon hearing both the sides we are satisfied that COD application merits acceptance. 3. The issue raised in this appeal relates to assessment of soaps sold under contract by the appellants to the Hotel In .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ovisions of Standards of Weights and Measures Act, 1976 or the Rules made thereunder. Sub-Section 2 of Section 4A stipulates that the value of such goods shall be deemed to be the retail sale price declared on the package of the goods less such amount of abatement from such retail sales price as the Central Govt. may allow. It is the Revenue's case that in the present case, the soaps are not packe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X