9911796707
TMI Blog1994 (10) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... yanam, Vice President]. This appeal is filed by the department and directed against the order of Collector of Central Excise (Appeals), Ghaziabad, dated 9-8-1993. Shri A.K. Singhal, the learned DR appearing for the department submitted that the issue arising for determination in the appeal are with reference to include the assessable value of the expenditure incurred by the respondents in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) while restricting the same to 50%, should have given the precise reasons and basis for arriving at this percentage. In the absence of any data and precise reasons this finding should be set aside and the matter remitted. At this stage, Shri Sridharan, the learned counsel for the respondents submitted that the respondents have filed a cross appeal contending that even 50% includibility of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order are not acceptable. 4. Shri V. Sridharan, the learned counsel for the respondents submitted that so far as the abatement given incurred R D expenditure, the reasoning of the learned Collector (Appeals) in the impugned order has to be accepted because even the original authority, namely, the Assistant Collector of Central Excise in his order dated 9-8-1993 has held that the respondents ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading `abnormal wastage , on going through the records and on consideration of the pleas urged, we are inclined to agree with the plea of the learned DR that precise reasons have not been given as to how and on what basis the percentage was worked out. Therefore, without expressing any opinion on this issue, we set aside that point of the order and remand the same to the Adjudicating Authority for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of parts components of lift. Taking note of the facts that admittedly the respondents are not manufacturing DCGL type of elevators and for the reasons given in the impugned order by the Collector (Appeals), extracted above, we are inclined to think that the reasons are acceptable. In this view of the matter, we uphold the finding of the impugned order in terms of the impugned order. 7A. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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