1988 (12) TMI 214

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....i B.K Gupta, SDR, for the Respondent. [Order per : Harish Chander, Member (J)].  - M/s. Ultramarine Pigments Limited, Ranipet have filed a Revision Application to the Central Government which stands transferred to the Tribunal in terms of Section 35P of the Central Excises and Salt Act, 1944 to be disposed of as an Appeal. The issue involved in the matter is inclusion of the value of ba....

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....tances of the case. The facts are not disputed. It is also not disputed that the barrels were durable and were supplied by the Customers. Para Nos. 1, 2 and 3 of the judgment cited by the learned Advocated in the case of Collector of Central Excise & Customs, Pune v. M/s. Polychem Limited, which are relevant for disposal of this Appeal, are reproduced below :- "The Respondents manufactured Viny....

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....dgments and the judgment of this Tribunal which were against the department on the point at issue. As an illustration, he cited paragraph 19 of the Larger Bench judgment of this Tribunal reported at 1987 (27) E.L.T. 746 (Tribunal) -Associated Cement Company & Ors. He also cited that the deptt. had taken the point in appeal before the Hon'ble Supreme Court and hence the present appeals. 3. The R....