1979 (6) TMI 103

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..... al is directed against the order-in-appeal dated 27-3-1989 of the Collector of Central Excise (Appeals), Bombay, confirming the order-in-original passed by the Assistant Collector. The 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 H.K. Jain, SDR and perused the papers. 2. Appellant, engaged in the manufacture of .....

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..... amount also. In price list dated 1-4-1997 appellant proposed refund of the rebate collected earlier and claimed abatement in respect of the same from the assessable value. 4. In the Order-in-Appeal No. E/1514/89-A, we examined the various circulars issued by the appellant and held that in the previous year appellant raised money for the purpose of modernisation and renovation on the understandin .....

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