9911796707
TMI Blog1997 (11) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... Ram, Member (T)]. - In this appeal filed by M/s. Jay Cylinders Ltd., Sikandrabad, the Order-in-Appeal dated 12-7-1996 passed by the Commr., C. Ex. (Appeals), Ghaziabad on an application filed by the Asstt. Collector, C. Ex. U/S 35E of the Act is under challenge. 2. Shri C.L. Sawhney, Consultant appearing for the appellants submitted that the valuation of the gas cylinders of 32.5 kgs. was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SDR stated that in pursuance of the Order-in-Original, the Asstt. Collector had approved the price-lists and that the limitation will be counted from the date of approval of such price-lists and the appeal was in time before the Commr., C. Ex. (Appeals). On merits, he submitted that the Asstt. Collector had decided the principle of loading the value by the notional value and such decision was app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication filed by the Department was barred by limitation by 2 days. Subsequently in pursuance of the same Order-in-Original, the Asstt. Commr., Central Excise approved the price-lists. The price-lists were approved in pursuance of the same order, appeal against which filed by the Revenue had been dismissed by the Commr., Central Excise (Appeals) as time-barred. 5. We consider that the approval ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on a subsequent date, for the purpose of limitation, the date of the original order alone in pursuance of which the approval was subsequently accorded will be material inasmuch as in the approval itself, it has been remarked - Approved as per Adj. Order No. 39/93 dated 6-7-1993". In view of the above discussions, we set aside the impugned Order-in-Appeal and as a result, the appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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