9911796707
TMI Blog1998 (9) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... President]. This appeal is directed against Order-in-Appeal No. 378/91, dated 13/16-8-1991 passed by the Collector (Appeals) confirming the Order-in-Original No. 130/90, dated 20-9-1990 passed by the Assistant Collector, Udaipur. 2. Appellant, engaged in the manufacture of Magnetic Floppy Diskettes, filed price lists in Part II which were duly approved and during the period from 17-10-198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply to the show cause notice is not before us. However the original order shows that the appellant contended that the packing material was as per the specification of the buyer and the packing material was supplied by the buyer and the cost thereof was met by the buyer and therefore, the cost of such material could not be included in the assessable value. It was also contended that the Diskettes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the buyer by debit notes and packing in the case was of essential nature without which the goods could not have been marketed. 5. Learned Counsel for the appellant stated at the outset that cost of packing material was initially met by the appellant and the same was collected from M/s. HCL Limited, the buyer, by debit notes. In other words, packing material was not provided free of cost by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... known. Without knowing the nature of the packing material used in this case, it is not possible to decide whether use of such packing material is necessary for the purpose of sale in whole sale at the Factory gate. The original order indicated that the appellant referred to supply of 14,000 units of M/s. Softek Pvt. Ltd., Delhi and M/s. Thames Technologies Ltd. in unpacked condition. If this is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res fresh consideration in detail at the hands of the original authority. 8. For the reasons aforesaid, we set aside the impugned order and remand the case to the jurisdiction adjudicating authority for decision afresh in accordance with law and the observations in this order and after giving appellant an opportunity of producing necessary records and of personal hearing. The appeal is allowed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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