9911796707
TMI Blog1999 (8) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... efore not sustainable. 2. Appellants who are engaged in the manufacture of goods falling under Chapter 72 of the Central Excise Tariff sold their products to independent buyers and also transferred such goods to its own Branches/Consignment Agents for further sale. Further, hot rolled products manufactured in the factory of the appellants were also sent to other independent units for cold rolling on job charges. The duty of excise on the goods, whether sold to independent buyers or transferred to Branches/Consignment Agents for further sale, or sent to other units for cold rolling on conversion charges basis, was, according to the appellants, paid by the appellants themselves on the same rate per M.T. upto 28-2-1992 at specific rate and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r had also become the subject matter of Appeal Nos. E/73-75/93-A before the Tribunal. The said order of the Asstt. Collector could not therefore become the basis of a further appeal before the Collector (Appeals). Inasmuch as the Collector (Appeals) had entertained the second appeal, the Collector (Appeals) s order was devoid of any legal validity. Inasmuch as the same issue and the same matter was pending before the Tribunal in Appeal Nos. E/73-75/93-A, the Collector (Appeals) could not also have exercised jurisdiction in the matter and therefore the order passed by him allowing the Review Application under Section 35E(4) was legally unsustainable. 5. Ld. Counsel also drew our attention to the Final Order passed by the Tribunal in Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal has already in the Final Order dated 27-10-1998 dismissed the Revenue Appeal holding that since the price as declared by the appellants had been approved by the Asstt. Collector without any modification, the disputed endorsement relating to charging of freight, octroi, insurance etc. did not have any bearing on the determination of the assessable value. Since the Tribunal has already upheld the prices as declared by the Appellants and approved by the Asstt. Collector, the issue on merits is already covered in favour of the appellants. 9. As regards the point relating to merger of the order of the Asstt. Collector approving the Price Lists merging with the Order-in-Appeal dated 21-9-1992, we find that the case law relied on by the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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