1997 (1) TMI 303

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.....L. Bhat, President]. -  Appellant is absent in spite of notice of hearing. We have heard Shri D.S. Negi, SDR and perused the papers. 2. Appellant had two units one manufacturing Rigid Plastic Strip classifiable under Tariff Heading No. 3920.31 of CET and the other using Rigid Plastic Strip and other raw materials for manufacture of nylon leather sandwich belting, spindle tape etc. App....

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....med goods also. Collector (Appeals) accepted this contention on the condition that there were some other industrial consumers who purchased such large quantities from appellant. Being aggrieved with this condition, appellant has preferred this appeal. 3. Under Rule 6(b)(i) of the Central Excise Valuation Rules, in case of captively consumed goods valuation should be based on the price at whi....