9911796707
TMI Blog1998 (3) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... U.L. Bhat, President]. Appeal E/5630/91-A is directed against the Order-in-Appeal dated 31-5-1991 passed by the Collector (Appeals) confirming the Order-in-Original dated 1-7-1988 passed by the Assistant Collector. Appeal E/800/92-A is directed against the Order-in-Appeal dated 20-11-1991 passed by the Collector (Appeals) confirming the Order-in-Original dated 7-3-1990 passed by the Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued proposing demand of differential duty on the difference between the two sets of prices. Appellant pleaded that depot prices cannot be adopted since factory gate prices were available and, in any event, deductions for transport, sales-tax and other expenses should be given. The Assistant Collector passed an order deciding to base the value on the depot prices and allowing certain deductions wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds sold and delivered at the factory gate were packed only in cardboard boxes and polythene bags were being used only when specifically asked for buyers. Therefore, the claim for deduction on account of the cost of polythene bags was rightly disallowed. 6. According to the learned Counsel for the appellant, there was a claim for deduction of notional interest built into the factory gate price on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be deducted. This is again a matter for verification. 8. In view of what we have indicated above, we set aside the orders impugned in Appeal E/5630/91-A to the extent they relate to the claim for deduction of notional interest and handling expenses at the godown and remand the case to the jurisdictional adjudicating authority for passing a fresh order in accordance with law and the observat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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