1998 (1) TMI 181

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..... otice of hearing, but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and gone through the records. 2. Respondent was manufacturing Voltage Stabilisers with the brand name V Guard and selling the entire production to M/s. Prompt India. Price list No. 1/87-88 filed by the respondent in part I declaring the price of Rs. 300.00 per unit was taken up for con .....

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..... randum of appeal. On the other hand, the memorandum of appeal raised a totally different contention, namely, that there is flow of additional consideration from the buyer to the manufacturer and this element should be included in the assessable value. A copy of the show cause notice has not been produced before us, but the summary of the contents of the show cause notice furnished in the order-in- .....

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