1999 (5) TMI 145

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..... nue, the order-in-appeal dated 31-8-1990 passed by the Collector of Central Excise (Appeals), Mumbai is under challenge. The respondents M/s. Recondo Limited had filed the price lists in which they had claimed deduction towards testing and erection charges. The Assistant Collector who had adjudicated the matter had held that the testing and erection charges were includible in the assessable value .....

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..... to deal with the matter on merits after hearing Shri S.P. Rao, learned JDR. 3. Shri S.P. Rao, learned JDR reiterated the grounds of the appeal filed by the Revenue. We find that similar matter with regard to the same respondents had come up earlier before the Tribunal on 12-2-1998 in the Revenue s Appeal No. E/4334/90-A and the Tribunal under their Final Order No. 246/98-A, dated 12-2-1998 [1998 .....

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