1997 (11) TMI 197

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.... Shri Sanjeev Srivastava, JDR, for 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 collectin....

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....merits was raised in reply to the show cause 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 ....