1987 (4) TMI 276

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.... Shri P.K. Ajwani, SDR, for the Respondent. [Order per : I.J. Rao, Member (T)].  - In de novo adjudication order passed, according to Tribunal's order, the Assistant Collector, Central Excise, Tinsukhia, refused the deduction of bank interest, insurance premium and handling charges etc. from the price so as to arrive at the assessable value. The Assistant Collector purportedly followed....

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....ed. Section 4(2) ibid has got no application in the instant case. The Assistant Collector has correctly determined the values and the same are in conformity with the Supreme Court's Judgments dated 9.5.83 and 7.10.83." 2. Shri Mukhopadhyay, Ld. Advocate for the appellants submitted that according to the Supreme Court Judgment in M.R.F. Tyres, charges incurred on unloading, insurance and bank in....

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....ice list. He further submitted that the appellants did not give the particulars of charges incurred by them but merely showed them as 'expenses' in their invoices. He emphasised that a perusal of the Assistant Collector and Appellate Collector's orders would show that the appellants were arguing and pleading for exclusion of post-manufacturing expenses (PME) and not for the acceptance of price lis....

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....d orders which have rejected the claims for deduction outright without distinguishing between the charges incurred within the factory gate and beyond the factory gate. In the circumstances, we are not happy in remanding the matter 2nd time. We are constrained to do so as all the details regarding expenses incurred can be examined only by the Assistant Collector and not at our level. Consequently, ....