1997 (12) TMI 309

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..... , for the Respondent. [Order per : Justice U.L. Bhat, President]. - Respondent is absent in spite of notice of hearing. There is no representation and no request for adjournment. We have heard Shri K. Srivastava, SDR for the appellant-Collector. 2. Respondent, engaged in the manufacture and sale of television sets, was filing classification lists and price lists from time to time and on t .....

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..... Collector accepted these contentions as true. On the question of limitation he held that extended period of limitation was not available since respondent had declared in the price lists and classification lists that first year's service charges had been included in the assessable value. Accordingly demand was dropped. This order, on review, is being challenged by the Collector of Central Excise. .....

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..... ent that the show cause notice alleged that in some classification lists and price lists respondent had declared that first year's service was free. From this it cannot be inferred that the respondent had offered second year's service on payment of charge at the option of the buyer. The Collector was in error in accepting what was shown in the price lists and classification lists amounted to discl .....

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