1997 (9) TMI 230

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....ngh, Advocates, for the Appellant. Shri M. Ali, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the impugned Order-in-Appeal No. PPM-1470/ N-I/725/87, dated 2-2-1988 passed by the Collector of Central Excise (Appeals), Bombay. 2. Arguing for the appellants, Sh. Ravinder Narain, ld. Advocate submitted that the....

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....packing done for protection of excisable goods during transportation not includible in the assessable value. This view was reaffirmed by the Supreme Court in the case of Madras Rubber Factory Ltd. reported in 1995 (77) E.L.T. 433 (S.C.) particularly in paras 31, 32, 33 and 34 of the said order. He, further, said that the Assistant Collector confirmed the demand with reference to the show cause not....

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....acking. According to him, the goods, which were normally sold and delivered in CFCs, and since the goods sold and delivered in such a condition, the cost of such packing should be included in the assessable value as it was observed by the Apex Court in the Pond's & Ors. case. Shri Ravinder Narain, ld. Advocate submitted that the Assistant Collector has recorded the finding correctly and at no stag....

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....peal becomes infructuous. He should have set aside the demand if it was a provisional assessment as it was rightly argued on behalf of the appellants. Since the matter has not been examined properly by the Collector (Appeals), with reference to Godfrey Philips India Ltd. & Ors., referred to above, we are of the view that this matter will have to be examined afresh. Accordingly, he is directed to e....