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TMI Blog1993 (4) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per: Harish Chander, President]. M/s. Surya Electronic Construction, Varanasi has filed the above appeal being aggrieved from the Order passed by the Collector of Central Excise, Allahabad. The said appeal was received in the registry on the 23rd Feb., 1993. Simultaneously, a stay application duly supported by an affidavit has also been filed. Shri V. Lakshmi Kumaran, learned Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th. He also argued that the value of these goods purchased from brand name owners viz. Jay Engg. Works the price is duly paid by the appellant on each and every invoice for the raw material and it is open to the appellant to purchase from outside market, too. In support of his argument, he cited the decision of the Tribunal in the case of L.V.T. Products, Hubli v. Collector of Central Excise, Belg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were supplied by the purchaser for fans viz. Jay Engineering Works and as such the price at which the goods are being sold by the brand name owner viz. Jay Engg. Works that price should be adopted. 2. We have heard both sides and have gone through the facts and circumstances of the case. During the course of arguments, we were told that the appellant had duly paid the price for raw-materials v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Hon ble Supreme Court in the case of Spencer Co. Ltd., Madras which was followed by this Tribunal in the case of Sonodyne Television Company v. Collector of Central Excise, Calcutta reported in 1985 (22) E.L.T. 582 (Tribunal), we are of the view that in case the appellants are desired to deposit the duty amount and penalty amount, it would amount to undue hardship. We dispense with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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