1997 (10) TMI 189

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....r per : K. Sankararaman, Member (T)]. - This is an appeal by Revenue against the order-in-appeal passed by the Collector of Central Excise (Appeals), Calcutta, holding that the value of starters supplied by the present respondents along with the industrial fans manufactured by them could not be added to its assessable value. In coming to the said conclusion, the Collector (Appeals) set aside the....

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....rder No. 554/96-A, dated 30-1-1996, a copy of which has been filed by them, the present appeal filed by the Department may be dismissed. 3. Shri M. Ali, learned DR has gone through the aforesaid order of the Tribunal and states that the said order covers the same issue. 4. We have gone through the records and the Tribunal's order made available by the respondents. While, no doubt the C....