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1989 (8) TMI 210
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.... Arora, JDR for the Respondent. [Order per : I.J. Rao Member (T)]. - The question that arises for decision in this appeal, relates to the value of the goods obtained by the appellants under Rule 196A and later disposed of by them. In March, 1977 the appellants disposed of some Motor Vehicle Parts (earlier received by them under Rule 192) from their premises after paying duty on the basis of the....