1985 (1) TMI 214

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.... Consultant, for the Respondents. [Order per : S. Duggal, Member (J)]. - In this appeal, filed by the Collector of Central Excise, Chandigarh, the only issue involved is as to whether the charges on account of Bank commission, Hundi commission or interest charged in the invoices be included in the assessable value or not. The Collector (Appeals) had held that these being post-clearance expen....

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.... in Section 4, would still apply. 3.  Shri B.R. Tripathi, SDR, appeared for the appellants whereas Shri P.S. Bedi, Consultant, represented the respondents. Except for reiterating what was stated in the appeal, Shri Tripathi had not much to argue and, on his attention being drawn to the judgments of the Tribunal, particularly that in the case of Collector of Central Excise, Chandigarh v. Os....