1996 (9) TMI 419

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....ndents. [Order per : Justice U.L. Bhat, President].- Respondent is absent in spite of notice of hearing. We have heard Shri T.R. Malik, SDR for the appellant - Collector and perused the papers. 2. Respondent is engaged in the manufacture and sale of detergent cakes. The controversy relates to the includibility in the assessable value of the cost of secondary packing. The Assistant Co....