1996 (12) TMI 187

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..... Vice President]. The issue in the appeal relates to demand of duty in respect of the amounts which are shown in the invoice against the heading charity. The learned lower authority has held that notwithstanding the decision of the Tribunal in the case of M/s. Mohan Company v. CCE, Madras reported in 1987 (30) E.L.T. 624, this amount would be required to be reckoned for arriving at the asse .....

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..... e customers from whom they have obtained this letter that this amount was being paid voluntarily by them. He has clarified that the appellants do not have any written contract in regard to payment of these amounts as charity. 4. The learned DR has pleaded that the Coll. had distinguished the ratio of the decision of the Tribunal on the ground that the Tribunal had placed reliance on a decision o .....

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..... event of their establishing that the charity amount was paid voluntarily by their customers. The appellants have not produced any contract or the sales price lists in regard to the goods in question. The appellants plea would acquire credibility only in the event of affidavits being filed by the customers and also would require to be substantiated by the practice prevailing in the trade in regard .....

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