1986 (8) TMI 197

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....ants. Shri G.S. Bhangoo, Advocate, for the Respondents. [Order per: D.C. Mandal]. - By the impugned order, the Collector of Customs (Appeals) disposed of two appeals filed by the respondents, as the issue involved was identical. The facts, in brief, are that the respondents are manufacturers of television sets, which during the material period, were liable to central excise duty as ad val....

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....ppeals) by filing appeal before the Appellate Tribunal. In pursuance with the order of the Collector (Appeals), the respondents herein filed two refund claims, but the same were rejected by the Assistant Collector by two separate orders on the ground that according to the judgment of the Supreme Court in the case of Bombay Tyres International Limited - 1979 E.L.T. (J 625) warranty charge collected....

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....ntly, the appellate authority held that the warranty charges were not required to be included in the assessable value. In case the Department felt that the said Appellate Order was not legal or proper, it was open to it to have preferred appeal(s) before the Appellate Tribunal. It is regretted that the Assistant Collector, instead of having recourse to the Appellate remedies, has chosen to sit in ....

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....He has prayed that in view of the Supreme Court judgment, the impugned order passed by the Collector of Central Excise (Appeals) should be set aside and the Assistant Collector's order rejecting the refund claims should be upheld by this Tribunal. 3. We have considered the records of the case very carefully. We have also considered the submissions made before us during the hearing. We find....