1996 (11) TMI 186

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....ellant. Shri Arulsamy, DR, for the Respondents. [Order per : T.P. Nambiar, Member (J)]. - In this case, since a common issue is involved in the above appeals, they are taken up together for disposal. 2. The learned Consultant contended before us that the demand is on the following two counts :- (i) duty has been demanded on the pre-shrunk length of the fabrics in question;....

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..... in the shrunk form. He pointed out that the Asstt. Collector in the order has demanded duty even on the fabrics which were shrunk. 4. The learned DR drew our attention to Para 8 of the orders passed by the Collector (Appeals) and stated that this plea of the appellant was accepted by the Collector (Appeals) and it will be self-explanatory if Para 8 is read in full. 5. In a rejoin....

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.... I do not find any merit in the submission of the learned Advocate that the shrinkage value is not liable to be included legally in the value." 7. A perusal of this para clearly goes to show that what the Collector (Appeals) held was that the value shall include the value of the grey cloth or fabric. This value admittedly has been taken into account by the appellant and there is no dispute....