1987 (4) TMI 278

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....SDR, for the Respondent. [Order per : K.L. Rekhi, Member (T)]. - These ten appeals involve identical issues, arise out of a common order-in-appeal and relate to the same appellants. There are, therefore, disposed of by this common order. 2. The appellants are not represented today. In their letter dated 20.4.1987, they have sent written submissions for our consideration and have requested....

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....ntial duty on elements of price not disclosed to the department. No part of the demands raised by the department was, therefore, hit by the time-bar of Rule 10. 4. So far as the merits of the demands are concerned, the learned representative of the department stated that the matter required to be remanded to the Assistant Collector for revising the demands in the light of the valuation law sinc....

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....s they are incurred before removal of the goods from the factory gale. (4) Interest on delayed payment. - It is deductible, being an element of cost incurred after removal of the goods from the factory gate. (5) Extra packing charges. - (Gunny bags and cartons) If the factual position was that the appellants' goods (glass bottles, phials and chimneys) were generally delivered to their wholes....