1998 (1) TMI 219

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..... . Order-in-original dated 21-2-1991 passed by the Assistant Collector of Central Excise, New Delhi, confirming demand of Central Excise duty having been confirmed by the Collector (Appeals), New Delhi, the present appeal has been filed. Penalty imposed by the Assistant Collector has been set aside by the Collector (Appeals). 2. Appellant is engaged in the manufacture of hair oil and soaps. .....

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..... is case. 3. The only submission made by the learned Counsel for the appellant relates to the redetermination of the assessable value and recomputation of the duty element. It is pointed out that in respect of the two consignments appellant collected only price and did not separately collect the duty element, though duty was payable and, therefore, the total price realised must be regarded as cum .....

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