1996 (3) TMI 366

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..... appeal filed by the appellants/Revenue against the impugned Order passed by the Collector of Central Excise (Appeals), Madras. 2. When the matter has come up for final hearing, none appeared on behalf of the respondents. However, in response to the notice, they have sent an intimation requesting to pass an order in line with the Order No. 542/87-A passed by the Special Bench A in File No. ED/ .....

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..... tay has been granted by the Tribunal, following the earlier order he decided the issue in favour of the assessee. On a careful consideration of the records and submissions made by both sides, we find that against the order-in-appeal No. 107/84(B), in the appeal filed by the Department, the Tribunal has taken the view that as long as factory gate sales is available that price should be taken as the .....

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