1979 (6) TMI 36

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..... fabrics including art silk fabrics falling under Tariff Item 22 of the Central Excise Tariff. In the price-lists filed by the petitioners they had claimed a lower price for the purpose of assessment for short length fabrics. The Assistant Collector who approved the price-lists held that since the petitioners did not indicate the length of the short length fabrics in the price-lists, it was not po .....

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..... ssessable value for short lengths as contended by them and that was now the practice. He, therefore, requested that the Revision Application should be disposed of in the light of this order-in-appeal and the present practice of the Department. On going through the said order-in-appeal it was noticed that the decision was based on the contentions that "short lengths" are permitted under the Textil .....

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..... ed short lengths from standard lengths. Even in the Revision Application they have not given any factor on the basis of which a short lengths fabric could be differentiated from the standard one. During the personal hearing also no firm basis was adduced for their contention. Government are inclined to think that the Appellate Collector was misguided in the passing of the particular order-in-appea .....

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