1997 (12) TMI 244

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....hri M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of rubber transmissions belting was filing price list from time to time and on approval thereof, clearing the goods on payment of appropriate duty. During inspection in February, 1983 it was found that special packing charges amounting to 21% of the value of the goods were....

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....-9-1972 said to have been written by four customers requesting for special packing at their own expense. The Assistant Collector rejected the documents as the result of an afterthought and rejected the case that hessian cloth packing was being used only at the request of customers and not as it was necessary and confirmed the demand. This order having been upheld by the Collector (Appeals) the pre....

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....and the cost collected represented approximately 21% value of the goods. The reply contains only a vague denial of the fact that the cost collected was excessive. While stating generally that special packing was done on the advice of the buyers, the reply did not specifically state that there were clearances of goods at the factory gate without hessian cloth packing. Letters of four customers were....