https://www.taxtmi.com/caselaws?id=89351 The Tribunal refused a request for adjournment based on a pending Supreme Court matter, proceeding with a hearing where the appellant was unrepresented. Regarding challenges to Orders-in-Appeal on price lists for recorded video tapes, the Tribunal disagreed with disallowing certain deductions, emphasizing regional tax differences. It held that royalty charges should not be deducted from the assessable value of recorded tapes. The Tribunal clarified that duty is payable on blank video tapes unless a new excisable product is created through recording. The cases were remanded for fresh adjudication based on these findings. en-us Tue, 18 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 14:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89351 The Tribunal refused a request for adjournment based on a pending Supreme Court matter, proceeding with a hearing where the appellant was unrepresented. Regarding challenges to Orders-in-Appeal on price lists for recorded video tapes, the Tribunal disagreed with disallowing certain deductions, emphasizing regional tax differences. It held that royalty charges should not be deducted from the assessable value of recorded tapes. The Tribunal clarified that duty is payable on blank video tapes unless a new excisable product is created through recording. The cases were remanded for fresh adjudication based on these findings. Case-Laws Central Excise Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89351