9911796707
TMI Blog1997 (9) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ali, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. This appeal arises out of and is directed against the impugned Order-in-Appeal No. PPM-1470/ N-I/725/87, dated 2-2-1988 passed by the Collector of Central Excise (Appeals), Bombay. 2. Arguing for the appellants, Sh. Ravinder Narain, ld. Advocate submitted that the dispute is in respect of secondary packing i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring transportation not includible in the assessable value. This view was reaffirmed by the Supreme Court in the case of Madras Rubber Factory Ltd. reported in 1995 (77) E.L.T. 433 (S.C.) particularly in paras 31, 32, 33 and 34 of the said order. He, further, said that the Assistant Collector confirmed the demand with reference to the show cause notice which was issued under Section 11A. But the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly sold and delivered in CFCs, and since the goods sold and delivered in such a condition, the cost of such packing should be included in the assessable value as it was observed by the Apex Court in the Pond s Ors. case. Shri Ravinder Narain, ld. Advocate submitted that the Assistant Collector has recorded the finding correctly and at no stage the goods were delivered without outers or cartons, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d if it was a provisional assessment as it was rightly argued on behalf of the appellants. Since the matter has not been examined properly by the Collector (Appeals), with reference to Godfrey Philips India Ltd. Ors., referred to above, we are of the view that this matter will have to be examined afresh. Accordingly, he is directed to examine the factual position and if it is found that CFCs are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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