1997 (6) TMI 132

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..... ident]. 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 K. Srivastava, SDR and perused the papers. 2. We are handicapped in deciding the appeal on account of the failure of the appellant to produce copies of relevant records such as show cause notices, contract, invoices and even the original order. We have .....

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..... e show cause notices were issued, bearing dates 29-10-1986 (for October, 1985 to September, 1986), 19-2-1987 (for October, 1986 to January, 1987) and 25-6-1987 (for February, 1987 to April, 1987), containing short levy demands. The common allegation was that as per contract entered into with M/s. Alfred Herbert India Ltd., commission ranging from 10% to 15% was being given to M/s. Alfred Herbert I .....

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..... ct of sales conducted through them. The appellate order also indicates that the commission was granted on the catalogue prices of the appellant and that in cases of goods sold independently in the ordinary course of trade without involving M/s. Alfred Herbert India Ltd., prices were more on account of the absence of the commission. On this basis, it was held that duty was paid on the price less co .....

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