1997 (6) TMI 91

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..... Appellant is absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant filed price list in Part II in respect of Asbestos Cement Pipes contracted for supply to Maharashtra State Government and other Public Sector Institutions at for destination prices inclusive of packing, forwardin .....

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..... g entitlement of refund must be accepted or assessment must be made provisionally. Rejecting this stand, Assistant Collector passed an order turning down the stipulation in the remarks column and approved the prices shown in column 12 as assessable value. This order having been confirmed by the Collector (Appeals), assessee has preferred the present appeal. 3. The stand taken by the assessee tha .....

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