1997 (11) TMI 197

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....the Respondent. [Order per : Justice U.L. Bhat, President]. -  The dispute in the appeal relates to the period from 17-8-1987 to 8-3-1989. Appellant was filing price lists during a part of the period and during the remaining period appellant was following Invoice Price Procedure under Rule 173C(11) of the Central Excise Rules. Appellant was collecting 1% of the price towards transit insuran....

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....e notice. Since there is no dispute on facts, we allowed the appellant to raise this contention. 3. The show cause notice proceeds merely on the ground that the appellant collected 1% of the price as insurance charges and paid much less to the insurer. The show cause notice did not allege any deliberate depression of the price by adjusting a part of the price as transit insurance charges. Th....