2000 (5) TMI 825

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..... rder per : Smt. Archana Wadhwa, Member (J)]. - Briefly stated the facts of the case are that the appellants filed a price list effective from 5-4-1989 which was approved by the Asstt. Collector, increasing the assessable value by adding the cost of transportation and insurance. Thereafter the appellants pointed out the erroneous determination of value and submitted a revised price list showing .....

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..... d the Asstt. Commissioner to consider the approval of the revised price list in accordance with the provisions of law with prospective effect. 3. Shri S.N.S. Mahapatra, ld. Adv. appearing for the appellants submitted that since the earlier price list was filed by them without attaching the copy of the contract entered into with their customers, the claim was made by them without showing the dedu .....

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