1998 (1) TMI 152

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....e, Liaison Officer, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Shri C.T. Varghese, Liaison Officer of respondent who is present prayed for adjournment on the ground that Shri P.S. Raman, Advocate is indisposed. It does not appear to us that Shri P.S. Raman has filed any Vakalatnama. We do not find it necessary to adjourn the appeal. We have heard Shri K. Srivasta....

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.... sales tax cannot be collected from the buyers and therefore should not form part of assessable value for the purpose of quantifying duty. This is clearly a case where the respondent has paid excess duty and the claim for refund is legitimate. Shri K. Srivastava points out that out of the 12 refund claims referred to in the last paragraph of the order of the Assistant Collector, claims numbers 1 t....