9911796707
TMI Blog1986 (8) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate, for the Respondents. [Order per: D.C. Mandal]. - By the impugned order, the Collector of Customs (Appeals) disposed of two appeals filed by the respondents, as the issue involved was identical. The facts, in brief, are that the respondents are manufacturers of television sets, which during the material period, were liable to central excise duty as ad valorem duty. They filed price l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Appellate Tribunal. In pursuance with the order of the Collector (Appeals), the respondents herein filed two refund claims, but the same were rejected by the Assistant Collector by two separate orders on the ground that according to the judgment of the Supreme Court in the case of Bombay Tyres International Limited - 1979 E.L.T. (J 625) warranty charge collected by the respondents were incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the warranty charges were not required to be included in the assessable value. In case the Department felt that the said Appellate Order was not legal or proper, it was open to it to have preferred appeal(s) before the Appellate Tribunal. It is regretted that the Assistant Collector, instead of having recourse to the Appellate remedies, has chosen to sit in the judgment over the Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court judgment, the impugned order passed by the Collector of Central Excise (Appeals) should be set aside and the Assistant Collector s order rejecting the refund claims should be upheld by this Tribunal. 3. We have considered the records of the case very carefully. We have also considered the submissions made before us during the hearing. We find that no appeal was filed by the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e obliged to comply with the said order of the Collector (Appeals). We, therefore, find that the Collector (Appeals) by his impugned order correctly dismissed two appeals filed before him by the assessee challenging the Assistant Collector s order rejecting their refund claim. 4. In the circumstances, we find no reason to interfere with the impugned order of the Collector of Central Excise. As a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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