1998 (4) TMI 338

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..... .L. Bhat, President]. The Collector of Central Excise, Bombay has filed this appeal against the Order-in-Appeal, dated 24-2-1992 passed by the Collector (Appeals), Bombay setting aside the Order-in-Original, dated 26-2-1991 passed by the Assistant Collector of Central Excise, Bombay. 2. Respondent (Uni Deritend Precision Castings), engaged in the manufacture of castings, filed price lists .....

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..... blished. This order is under challenge. 3. Show cause notice is bereft of all useful and relevant particulars. The impugned orders show that the price charged by Mahindra and Mahindra was Rs. 57/- per unit for the first 10,000 pieces. This price included Rs.1/- towards development charges and the respondent received in advance an amount of Rs. 20,000/- which was adjusted towards the price for 10 .....

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..... and kept on the shelf for sale to general class of buyers. The Collector (Appeals), was, therefore, justified in holding that element of interest was not to be added to the assessable value. 4. The above facts are relevant to M/s. Uni Deritend Precision Castings. The respondents are two different manufacturers. They filed separate price lists for their products. Each of them received a show cau .....

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