TMI Blog1998 (1) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is absent in spite of notice of hearing. There is no representation and no request for adjournment. We have heard Shri M. Ali, JDR and perused the papers. 2. This appeal is directed against the Order No. 40/91, dated 18-9-1991 passed by the Additional Collector of Central Excise, Bombay confirming demand of Rs. 1,11,461.67. 3. Appellant, engaged in the manufacture of intercom telephones, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent appeal. 4. We find that Order No. 8/82 relied on in the show cause notice was set aside by the Tribunal by Order No. 1469/90-A in Appeal No. ED/SB/81-83-A. The Tribunal relying on the another judgment of the Tribunal set aside the order and remanded the case to the Collector for fresh disposal. Thereupon Collector passed a fresh order dated 29-10-1991. The Collector noted that 60% of the to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequent period. The facts referred to by the Collector in the aforesaid order are similar to the facts in the present case. There is no reason why the findings recorded by the Collector in the order dated 29-10-1991 should not be applied to the subsequent period covered by the present dispute. There is no dispute that the bulk of the sales were effected at the factory gate to wholesalers at the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|